UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-K

(Mark One)

þ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended June 30, 2013

or

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from            to            

COMMISSION FILE NUMBER: 000-27577

HARRIS INTERACTIVE INC.

(Exact Name of Registrant as Specified in its Charter)

DELAWARE	16-1538028
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification No.)
60 Corporate Woods, Rochester, New York	14623
(Address of principal executive offices)	(zip code)

Registrant’s telephone number, including area code:

(585) 272-8400

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class	Name of Each Exchange on Which Registered
Common Stock, $0.001 par value per share	The NASDAQ Stock Market LLC

Securities registered pursuant to Section 12(g) of the Act:

NONE

INDICATE BY CHECK MARK IF THE REGISTRANT IS A WELL-KNOWN SEASONED ISSUER, as defined in Rule 405 of the Securities Act.    Yes  ¨        No   þ

INDICATE BY CHECK MARK IF THE REGISTRANT IS NOT REQUIRED TO FILE REPORTS pursuant to Section 13 or Section 15(d) of the Act.    Yes  ¨        No  þ

INDICATE BY CHECK MARK WHETHER THE REGISTRANT: (1) HAS FILED ALL REPORTS required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  þ        No   ¨

INDICATE BY CHECK MARK WHETHER THE REGISTRANT HAS SUBMITTED ELECTRONICALLY AND POSTED ON ITS CORPORATE WEB SITE, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).    Yes  þ        No  ¨

INDICATE BY CHECK MARK IF DISCLOSURE OF DELINQUENT FILERS PURSUANT to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.    þ

INDICATE BY CHECK MARK WHETHER THE REGISTRANT IS A LARGE ACCELERATED FILER, AN ACCELERATED FILER, A NON-ACCELERATED FILER, OR A SMALLER REPORTING COMPANY. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer    ¨	Accelerated filer	¨	Non-accelerated filer    ¨	Smaller reporting company    þ
			(Do not check if a smaller reporting company)

INDICATE BY CHECK MARK WHETHER REGISTRANT IS A SHELL COMPANY (as defined in Rule 12b-2 of the Act).    Yes  ¨         No  þ

The aggregate market value of voting and non-voting common equity securities held by non-affiliates of the registrant, computed by reference to the closing price as of the last business day of the registrant’s most recently completed second fiscal quarter, December 31, 2012, was $59,610,718.

On September 9, 2013, 57,862,494 shares of the Registrant’s Common Stock, $.001 par value, were outstanding.

DOCUMENTS INCORPORATED BY REFERENCE

The information required by Part III of this Report, to the extent not set forth herein, is incorporated by reference from the Registrant’s definitive proxy statement relating to the annual meeting of stockholders to be held on November 21, 2013, which definitive proxy statement will be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Report relates.

HARRIS INTERACTIVE INC.

FORM 10-K

FOR THE FISCAL YEAR ENDED JUNE 30, 2013

INDEX

		Page
Part I:
“Safe Harbor” Statement under the Private Securities Litigation Reform Act of 1995			3
Item 1:	Business		3
Item 1A:	Risk Factors		10
Item 1B:	Unresolved Staff Comments		16
Item 2:	Properties		16
Item 3:	Legal Proceedings		17
Item 4:	Mine Safety Disclosures		17
Part II:
Item 5:	Market For Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities		18
Item 6:	Selected Financial Data		20
Item 7:	Management’s Discussion and Analysis of Financial Condition and Results of Operations		21
Item 7A:	Quantitative and Qualitative Disclosures About Market Risk		37
Item 8:	Financial Statements and Supplementary Data		39
Item 9:	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure		79
Item 9A:	Controls and Procedures		79
Item 9B:	Other Information		80
Part III:
Item 10:	Directors, Executive Officers and Corporate Governance		84
Item 11:	Executive Compensation		85
Item 12:	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters		85
Item 13:	Certain Relationships and Related Transactions, and Director Independence		85
Item 14:	Principal Accountant Fees and Services		85
Part IV:
Item 15:	Exhibits and Financial Statement Schedules		85
Signatures			88

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PART I

“Safe Harbor” Statement Under the Private Securities Litigation Reform Act of 1995

The discussion in this Annual Report on Form 10-K contains forward-looking statements that involve risks and uncertainties. The statements contained in this Annual Report on Form 10-K that are not purely historical are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), including statements regarding expectations, beliefs, plans, objectives, intentions or strategies regarding the future. In some cases, you can identify forward-looking statements by terminology such as, “may”, “should”, “expects”, “plans”, “anticipates”, “feel”, “believes”, “estimates”, “predicts”, “potential”, “continue”, “consider”, “possibility”, or the negative of these terms or other comparable terminology. All forward-looking statements included in this document are based on the information available to Harris Interactive (the “Company”) on the date hereof, and the Company assumes no obligation to update any such forward-looking statement. Actual results could differ materially from the results discussed herein. Factors that might cause or contribute to such differences include but are not limited to, those discussed in the Risk Factors section of this Annual Report on Form 10-K and as set forth in other reports or documents the Company files from time to time with the Securities and Exchange Commission (the “SEC”). Risks and uncertainties also include the continued volatility of the global macroeconomic environment and its impact on the Company and its clients, the Company’s ability to sustain and grow its revenue base, the Company’s ability to maintain and improve cost efficient operations, the impact of reorganization, restructuring and related charges, quarterly variations in financial results, actions of competitors, and the Company’s ability to develop and maintain products and services attractive to the market.

Note: All dollar amounts shown below are in thousands of U.S. Dollars, unless otherwise noted.

Item 1. Business

References herein to “we”, “our”, “us”, “its”, the “Company” or “Harris Interactive” refer to Harris Interactive Inc. and its subsidiaries, unless the context specifically requires otherwise. Harris Interactive^® and The Harris Poll^® are U.S. registered trademarks of Harris Interactive Inc. This Annual Report on Form 10-K also may include other trademarks, trade names, and service marks of Harris Interactive and of other parties.

Corporate Overview

Harris Interactive was founded in 1975 in upstate New York as the Gordon S. Black Corporation, however, its roots date back to the founding of Louis Harris and Associates in New York City in 1956. Today, Harris Interactive is an international, full-service, consultative market research firm widely known for The Harris Poll (one of the world’s longest-running, independent opinion polls) and for pioneering online market research methods. Harris Interactive primarily serves clients worldwide through its offices in North America and Europe, and through a global network of independent market research firms.

Our corporate headquarters are located in Rochester, New York. Our fiscal year ends June 30th.

Mergers, Acquisitions and Divestitures

The Gordon S. Black Corporation was founded in 1975 as a New York corporation. It formed and became part of the Delaware corporation now known as Harris Interactive in 1997. Since that time, our acquisitions have included:

Ÿ February 1996 — Louis Harris and Associates, Inc., headquartered in New York,

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Ÿ February 2001 — the custom research division of Yankelovich Partners, Inc., headquartered in Norwalk, Connecticut,

Ÿ August 2001 — Market Research Solutions Limited, a privately-owned U.K. company headquartered in Oxford, England,

Ÿ September 2001 — M&A Create Limited, a privately-owned company headquartered in Tokyo, Japan; in May 2005, we completed the sale of our Japanese subsidiaries, M&A Create Limited, Adams Communications Limited, and Harris Interactive Japan, K.K., in a management buy-out,

Ÿ November 2001 — Total Research Corporation, a Delaware corporation headquartered in Princeton, New Jersey,

Ÿ March 2004 — Novatris, S.A., a share corporation organized and existing under the laws of France,

Ÿ September 2004 — Wirthlin Worldwide, Inc., a privately-held California corporation headquartered in Reston, Virginia,

Ÿ April 2007 — MediaTransfer AG Netresearch & Consulting (“MediaTransfer”), a privately-held German stock corporation headquartered in Hamburg, Germany,

Ÿ August 2007 — Decima Research Inc. (“Decima”), a corporation incorporated in Ontario, Canada, and

Ÿ August 2007 — Marketshare Limited, a company incorporated under the laws of Hong Kong, and Marketshare Pte Ltd, a company incorporated under the laws of Singapore (collectively, “Marketshare”). Our operations in Asia ceased in September 2011.

Business Overview

Harris Interactive is a professional services firm that provides full service market research and polling services which include ad-hoc and customized qualitative and quantitative research, service bureau research (conducted for other market research firms), and long-term tracking studies.

We conduct market research projects for clients in many industries, including the automotive, transportation, travel, tourism, energy, professional services, consumer goods, restaurants, retail, financial services, healthcare, public affairs and policy, technology, media and telecommunications industries. We also offer consultative solutions in areas such as market assessment, product development, brand and communications, stakeholder relationships, reputation management, and youth and education.

We conduct a significant portion of our market research using online data collection. We also conduct data collection through, among others, mail and telephone surveys, focus groups, and personal interviews. Our telephone data collection is conducted through our telephone data collection centers in Canada and to the extent necessary, we also use third party telephone data collection providers.

Our Products and Services

Custom Research

We conduct many types of custom research including customer satisfaction surveys, market share studies, new product introduction studies, brand recognition studies, reputation studies, ad concept testing and more. A custom research project has three distinct phases:

Ÿ Survey Design — Initial meetings are conducted with the client to clearly define the objectives and reasons for the study to ensure that the final data collected will meet the client’s needs. Based on the client’s requirements, we then determine the proper data collection process (such

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as a mail, telephone or online survey, focus groups, personal interviews, or any combination thereof), sampling scheme (the demographics and number of people to be surveyed) and survey design or focus group protocol.

Ÿ Data Collection — Field data collection is conducted through online or telephone interviewing, by mail or in person, by holding focus group meetings, or any combination of the above. Multiple quality assurance processes are employed to ensure that the survey data are accurately reported and that the correct number and type of interviews have been completed.

Ÿ Weighting, Analysis, and Reporting — We review the collected data for sufficiency and completeness, weight the data accordingly, and then analyze by desired demographic, business or industry characteristics. A comprehensive report that typically includes recommendations is then prepared and delivered to the client.

Our sample design and questionnaire development techniques help ensure that appropriate information is collected and that the information satisfies the specific inquiries of our clients. We have developed in-depth data collection techniques to enhance the integrity and reliability of our sample database. Our survey methodology is intended to ensure that responses are derived from the appropriate decision-makers in each category. As a result, we have a solid foundation for delivering data and insight that meets our clients’ needs.

Tracking Study Research

We apply our expertise to the design, execution and maintenance of custom, online tracking studies for clients in a broad range of industries and around the globe. Tracking studies regularly ask identical questions to similar demographic groups within a constant interval (once a month, once a quarter, etc.) to feed business decision-makers with dynamic data and intelligence that enables them to:

Ÿ Measure, sustain and improve customer loyalty,

Ÿ Gather market and customer intelligence relative to the brand and category,

Ÿ Detect emerging market trends and/or potential competitive threats,

Ÿ Assess the impact of marketing on customer behaviors and attitudes, and

Ÿ Identify opportunities for growth.

Service Bureau Research

Through our service bureau group, we provide our market research industry and other clients with mixed-mode data collection, panel development services, access to respondents through a sample-only offering, and syndicated and tracking research consultation.

Multi-Client Research

We offer a portfolio of multi-client offerings — specialized studies that are available immediately or, in some cases, within a very short time period. These studies span a variety of issues and industries, and the same studies are sold to multiple clients.

Omnibus Research

Our omnibus services cover a range of online, telephone and face-to-face solutions that are offered worldwide. These services allow our clients to obtain fast information at a lower cost than traditional custom market research studies.

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Research and Development

We have not incurred expenditures for the three fiscal years ended June 30, 2013 that would be classified as research and development as defined by accounting principles generally accepted in the United States of America (“GAAP”) under the Financial Accounting Standards Board (“FASB”) guidance for research and development expenses.

Our Intellectual Property and Other Proprietary Rights

We believe that the Harris brand and its associated intellectual property provide us with many competitive advantages. To protect our brand and our intellectual property, we rely on a combination of patent, copyright, trademark and trade-secret laws, as well as confidentiality, non-disclosure, non-compete and license agreements, and clearly defined standard terms and conditions in our sales contracts. As of June 30, 2013, we had 68 registered trademarks in and outside the United States. Each trademark registration in the United States has a duration of ten years and is subject to an indefinite number of renewals for a like period upon appropriate application. The duration of proprietary rights in trademarks, service marks and trade names in the United States, whether registered or not, is predicated on our continued use. Trademarks registered outside of the United States generally have a duration of between seven and fourteen years depending upon the jurisdiction and are also generally subject to an indefinite number of renewals for a like period upon appropriate application. We have renewed the registrations (or applied for variant forms of the registration, where appropriate, to ensure continued protection) of our material registered trademarks. We plan to continue to use all of our material brand names and marks and to renew the registrations of all of our material registered trademarks as long as we continue to use them. As of June 30, 2013, we had five issued patents in the United States, which are scheduled to expire between 2021 and 2028. We cannot assure you that any issued patents will provide us with significant intellectual property protection or competitive advantages or that they will not be challenged by third parties. In addition, we cannot assure you that others will not independently develop similar products, duplicate our products or design around any patents that may be issued to us.

Our Clients

At June 30, 2013, we had approximately 1,400 clients. No single client accounted for more than 10% of our consolidated revenue.

Our Competition and Competitive Advantages

We compete with numerous market research firms, as well as corporations and individuals that perform market research studies on an isolated basis, many of which have market shares or financial and marketing resources larger than our own. Our competitors include, but are not limited to, GfK AG, Ipsos SA, and companies within Kantar (owned by WPP Group plc), including TNS and Millward Brown.

We believe we have a number of competitive advantages, including:

Ÿ Our Highly Skilled Employees — many of whom are recognized by their peers as leaders in the field of market research or in the particular industry sectors in which they specialize.

Ÿ Our Strong Brand — we believe that Harris Interactive and The Harris Poll are two of the best known and most trusted names for market research and public opinion polling today.

Ÿ Our Online Panel — our online panel consists of individuals from around the world who have voluntarily agreed to participate in our various online research studies. Our panel enables us to:

Ÿ project results to large segments of the population, such as “all U.S. voters” or “all British adults”,

Ÿ conduct a broad range of studies across a wide set of industries,

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Ÿ rapidly survey very large numbers of the general population, and

Ÿ survey certain low-incidence, hard-to-find subjects.

Ÿ Our Specialty Sub-Panels — we have developed numerous specialty sub-panels of hard-to-find respondents. Our clients value our ability to survey these hard to find subjects. Many of our clients have asked us to develop specialty sub-panels exclusively for their use.

Ÿ Our Global Enterprise Solutions Portfolio — a comprehensive tool-box of research techniques, methodologies, and models that can be applied by marketing experts to help develop strategy, implement tactics, and assess their impact in the marketplace. These tools also can be used to analyze markets, develop new products and services, create and/or measure brand positioning and awareness, and measure and/or improve customer loyalty.

Financial Information about Geographic Areas

We are comprised of operations in North America and Europe. Non-U.S. market research is comprised of operations in Canada, the United Kingdom, France and Germany. Our operations in Asia ceased as of September 30, 2011 and are classified as discontinued operations for all relevant periods presented herein. There were no intercompany transactions that materially affected our financial statements, and all intercompany sales have been eliminated upon consolidation.

Our business model for offering market research is consistent across the geographic regions in which we operate. Geographic management facilitates local execution of our global strategies. We maintain global leaders with responsibility across all geographic regions for the majority of our critical business processes, and the most significant performance evaluations and resource allocations made by our chief operating decision-maker are made on a global basis. Accordingly, we have concluded that we have one reportable segment.

We have prepared the financial results for geographic information on a basis that is consistent with the manner in which management internally disaggregates information to assist in making internal operating decisions. We have allocated common expenses among these geographic regions differently than we would for stand-alone information prepared in accordance with GAAP. Geographic operating income (loss) may not be consistent with measures used by other companies.

Geographic information from continuing operations for the fiscal years ended June 30 was as follows (amounts in thousands):

	2013			2012			2011
Revenue from services
United States	$	86,883		$	87,190		$	92,885
Canada		19,740			22,551			23,160
France		14,376			14,536			14,092
United Kingdom		11,292			15,264			22,864
Germany		8,031			7,962			7,663
Total revenue from services	$	140,322		$	147,503		$	160,664
Operating income (loss)
United States	$	7,996		$	(855	)	$	(2,298	)
Canada		(508	)		(333	)		(1,330	)
France		330			418			1,607
United Kingdom		(922	)		(2,533	)		(4,371	)
Germany		582			651			490
Total operating income (loss)	$	7,478		$	(2,652	)	$	(5,902	)

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	2013			2012			2011
Long-lived assets
United States	$	1,092		$	909		$	1,641
Canada		191			276			431
France		693			742			108
United Kingdom		316			459			976
Germany		174			114			135
Total long-lived assets	$	2,466		$	2,500		$	3,291
Deferred tax assets (liabilities)
United States	$	—		$	—		$	—
Canada		(1,144	)		(1,458	)		(1,706	)
France		75			(51	)		(145	)
United Kingdom		—			—			—
Germany		(166	)		56			(38	)
Total deferred tax assets (liabilities)	$	(1,235	)	$	(1,453	)	$	(1,889	)

During fiscal 2013, 2012 and 2011, 61.9%, 59.1% and 57.8%, respectively, of our total consolidated revenue was derived from our U.S. operations, and 38.1%, 40.9% and 42.2%, respectively, of our total consolidated revenue was derived from our non-U.S. operations.

See “Item 1A. Risk Factors” below for a description of certain risks attendant to our non-U.S. operations.

Backlog

At June 30, 2013, we had a revenue backlog, also referred to as secured revenue, of approximately $46,471, as compared to a revenue backlog of approximately $42,502 at June 30, 2012. We estimate that substantially all of the backlog at June 30, 2013 will be recognized as revenue from services during the fiscal year ending June 30, 2014, based on our experience from prior years.

Employees

At June 30, 2013, we employed a total of 542 full-time individuals on a worldwide basis, 279 of whom were employed in the United States. In addition, we employed 113 part-time and hourly individuals on a worldwide basis for data gathering and processing activities, 22 of whom were employed in the United States. Temporary employees and hourly call center staff are not included in these headcount numbers.

None of our employees are represented by a collective bargaining agreement. We have not experienced any work stoppages. We consider our relationship with our employees to be good.

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Executive Officers of Harris Interactive

The following table sets forth the name, age and position of each of the persons who were serving as our executive officers as of September 17, 2013. These individuals have been appointed by and are serving at the pleasure of the board of directors of the Company (the “Board”).

Name	Age		Position
Al Angrisani		64	President, Chief Executive Officer and Vice Chairman
Michael de Vere		40	President and Chief Executive Officer, U.S. Business Groups
Marc H. Levin		40	Chief Operating Officer, Chief Administrative Officer, General Counsel and Corporate Secretary
Todd Myers		44	Chief Operating Officer, U.S. Business Groups
Eric W. Narowski		44	Chief Financial Officer, Principal Accounting Officer and Global Controller

Al Angrisani is our President and Chief Executive Officer, and serves as Vice Chairman of our Board of Directors, positions he has held since February 2012. Mr. Angrisani served as our Interim Chief Executive Officer from June 2011 to February 2012. He also currently serves as Chairman and Chief Executive Officer of Angrisani Turnarounds, LLC, an advisory firm for underperforming companies. Mr. Angrisani served as President and Chief Executive Officer of Greenfield Online, a provider of global consumer attitudes about products and services, from September 2005 until it was acquired by the Microsoft Corporation in October 2008, and then provided consulting services to Microsoft Corporation related to the acquisition until September 2009. Between November 2001 and April 2004, Mr. Angrisani served as President and Chief Operating Officer of Harris Interactive. Prior to this role, he served as President and Chief Executive Officer of Total Research Corporation from July 1998 through the Company’s merger with Harris Interactive in November 2001. Earlier in his career, Mr. Angrisani served as President Reagan’s U.S. Assistant Secretary of Labor and Chief of Staff, and as a Vice President of Chase Manhattan Bank in New York.

Michael de Vere is our President and Chief Executive Officer, U.S. Business Groups, positions he has held since June 2011 and March 2012, respectively. From January 2011 to June 2011, Mr. de Vere served as our President, U.S. Client Services. From September 2010 to January 2011, Mr. de Vere led our U.S. Healthcare group. From August 2009 to September 2010, Mr. de Vere led our Global Sales and Marketing function and our U.S. Technology, Media & Entertainment group. Prior to joining us, Mr. de Vere served as Chief Operations Officer for Radius Financial, Inc. from March 2008 to August 2009. From February 1999 to March 2008, Mr. de Vere served in progressively senior roles at J.D. Power and Associates, most recently as Executive Director of Proprietary Research.

Marc H. Levin is our Chief Operating Officer, a position he has held since March 2012. He continues to serve as our Chief Administrative Officer, a position he has held since June 2011, and as our General Counsel and Corporate Secretary, positions he has held since April 2009. He held the additional title of Executive Vice President from May 2010 to February 2012, and the additional title of Senior Vice President from April 2009 to April 2010. He also served as our interim Head of Human Resources from January 2010 to April 2010. Prior to joining us, Mr. Levin spent five years at TNS, serving as Senior Vice President and General Counsel, North America from June 2007 to March 2009, Vice President and Senior Corporate Counsel, North America from May 2006 to May 2007, and Corporate Counsel, North America from April 2004 to April 2006. Before joining TNS, Mr. Levin was a senior associate in the New York City office of the law firm Thacher Proffitt & Wood, where he specialized in corporate and securities law.

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Todd Myers is our Chief Operating Officer, U.S. Business Groups, a position he has held since March 2012. He served as our Interim Head of Technology, Operations and Panel, and Senior Vice President from June 2011 to March 2012. From December 2009 to June 2011, Mr. Myers served as our Senior Vice President, Global Operations. Prior to joining us, Mr. Myers spent more than three years at TNS, serving as Senior Vice President of North American Operations from August 2009 to December 2009 and as Senior Vice President, Operations, from June 2006 to August 2009. Before joining TNS, Mr. Myers served in senior operations roles at Opinion Research Corporation, Roper Starch Worldwide and Response Analysis Corporation.

Eric W. Narowski is our Chief Financial Officer, a position he has held since March 2012. He continues to serve as our Principal Accounting Officer and Global Controller, positions he has held since February 2006 and October 2007, respectively. From November 2009 to October 2010 and again from June 2011 to March 2012, he also served as our interim Chief Financial Officer. He held the additional title of Senior Vice President from October 2007 to March 2012. From January 2000 to October 2007, Mr. Narowski served as our Vice President, Corporate Controller. Mr. Narowski joined us in July 1997 as our Controller, and is a New York State Certified Public Accountant.

Available Information

Information about our products and services, shareholder information, press releases and SEC filings can be found on our website at www.harrisinteractive.com. Through our website, we make available free of charge the documents and reports we file with the SEC, including our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those reports, as soon as reasonably practicable after we electronically file such material with, or furnish it to, the SEC. Information on our websites (or the websites of our subsidiaries) does not constitute part of this Annual Report on Form 10-K.

The public may also read and copy any materials that we file with the SEC at the SEC’s Public Reference Room at 100 F Street, N.E., Room 1580, Washington, D.C. 20549. The public may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also maintains an Internet site at www.sec.gov, which contains reports, proxy and information statements and other information regarding issuers that file electronically with the SEC.

Item 1A. Risk Factors

Factors That May Affect Future Performance.

We operate in a very competitive and rapidly changing environment that involves numerous risks and uncertainties, some of which are beyond our control. In addition, we and our clients are affected by global economic conditions. The following section discusses many of these risks and uncertainties, but is not intended to be all-inclusive.

Risks Related to Our Business

Our business is vulnerable to fluctuations in general economic conditions.

Our business tends to be adversely affected by slow or depressed business conditions in the market as a whole. Many of our clients treat all or a portion of their market research expenditures as discretionary. As global macroeconomic conditions decline and our clients seek to control variable costs, new bookings tend to slow, existing bookings become increasingly vulnerable to subsequent cancellations and delays, and our sales backlog may convert to revenue more slowly than it has historically. Any of the above factors may result in a material adverse impact to our growth, revenues, and earnings.

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Failure to maintain our brand reputation and recognition could impair our ability to remain competitive.

We believe that maintaining our good brand reputation and recognition is critical to attracting and expanding our current client base as well as attracting and retaining qualified employees. If our reputation and name are damaged through, among others, our participation in surveys involving controversial topics or if the results of our surveys are inaccurate or are misused or used out of context by one of our clients, we may become less competitive or lose market share.

If we are unable to maintain adequate capacity and demographic composition of our existing online panel, our business, financial condition and results of operations may be adversely affected.

Our success is highly dependent on our ability to maintain sufficient capacity of our online panel and its specialty sub-panels. Our ability to do this may be harmed if we lose panel capacity or are unable to attract and maintain an adequate number of replacement panelists and specialty sub-panel members. There are currently no industry or other benchmarks for determining the optimal size and composition of an online panel. Among other factors, panelist response rates vary with differing survey content, and the frequency with which panelists are willing to respond to survey invitations is variable. We constantly reassess our panel size and demographics as survey requests are made and, based upon availability of existing panelists to fulfill project requests, determine our need to recruit additional panelists. We are not always able to accommodate client requests to survey low-incidence, limited populations with specific demographic characteristics. If our need to recruit panelists or specialty sub-panel members increases significantly, our operating costs will rise. Further, our business will be adversely affected if we do not achieve sufficient response rates with our existing panelists or our panel narrows and we are unable to spend the funds necessary to recruit additional panelists.

We face competitive pressures within our industry and must continuously replace completed work with new projects.

The market research industry includes many competitors, some of which are much larger than we are, have a greater global presence, and/or have specialized products and services we do not offer. There can be no assurance that we will be able to successfully compete against current and future competitors and our failure to do so could result in loss of market share, diminished value in our products and services, reduced pricing, and increased marketing expenditures. Furthermore, we may not be successful if we cannot compete effectively on quality of our services, timely delivery of information, customer service, and the ability to offer products and services to meet changing market needs or prices.

No one client accounts for more than 10% of our revenues and a significant portion of our revenues are derived on a project by project basis. We must continuously replace completed work with new projects from both existing and new clients, and competitive pressures may make it more difficult for us to do so and to sustain and grow our revenues. Additionally, a portion of our business involves longer-term tracking studies, which are often renewable on an annual basis. Non-renewal of a large tracking study can have an immediate disproportionate impact on our revenues, and we may have a lag time in replacing the non-renewed tracking study or adjusting our cost structure to reflect the effects of the non-renewal.

Privacy and data protection laws may restrict our activities and increase our costs.

Various statutes and rules regulate conduct in areas such as privacy and data protection which may affect our collection, use, storage, and transfer of personally identifiable information both abroad and in the United States. Compliance with these laws and regulations may require us to make certain investments or may dictate that we not offer certain types of products and services or only offer such services or products after making necessary modifications. Failure to comply with these laws and

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regulations may result in, among other things, civil and criminal liability, negative publicity, data being blocked from use, and liability under contractual warranties. In addition, there is an increasing public concern regarding data and consumer protection issues, and the number of jurisdictions with data protection laws has been increasing. There is also the possibility that the scope of existing privacy laws may be expanded. For example, several countries including the United States have regulations that restrict telemarketing to individuals who request to be included on a do-not-call list. Typically, these regulations target sales activity and do not apply to survey research. If the laws were extended to include survey research, our ability to recruit research participants could be adversely affected. These or future initiatives may adversely affect our ability to generate or assemble data or to develop or market current or future products or services, which could negatively impact our business.

Our services involve the storage and transmission of proprietary information. If our security measures are breached and unauthorized access is obtained, our services may be perceived as not being secure and panelists and survey respondents may hold us liable for disclosure of personal data, and customers may hold us liable or reduce their use of our services.

We store and transmit large volumes of proprietary information and data that contains personally identifiable information about individuals. Security breaches could expose us to a risk of loss of this information, litigation and possible liability, and our reputation could be damaged. For example, hackers or individuals who attempt to breach our network security could, if successful, misappropriate proprietary information or cause interruptions in our services. If we experience any breaches of our network security or sabotage, we might be required to expend significant capital and resources to protect against or to alleviate problems. We may not be able to remedy any problems caused by hackers or saboteurs in a timely manner, or at all. Techniques used to obtain unauthorized access or to sabotage systems change frequently and generally are not recognized until launched against a target and, as a result, we may be unable to anticipate these techniques or to implement adequate preventive measures. If an actual or perceived breach of our security occurs, the perception of the effectiveness of our security measures could be harmed and we could lose current and potential clients.

Any unauthorized disclosure or theft of private information we gather could harm our business.

Unauthorized disclosure of personally identifiable information regarding our panelists and survey respondents, whether through breach of our secure network by an unauthorized party, employee theft or misuse, or otherwise, could harm our business. If there were an inadvertent disclosure of personally identifiable information, or client confidential information, or if a third party were to gain unauthorized access to the personally identifiable or client confidential information we possess, our operations could be seriously disrupted and we could be subject to claims or litigation arising from damages suffered by panel members or pursuant to the agreements with our customers. In addition, we could incur significant costs in complying with the multitude of state, federal and foreign laws regarding the unauthorized disclosure of personal information. Finally, any perceived or actual unauthorized disclosure of the information we collect could harm our reputation, substantially impair our ability to attract and retain panelists, and have an adverse impact on our business.

We must continue to attract and retain highly skilled employees.

Our future success will depend, in large part, on our ability to continue to attract, retain and motivate highly skilled technical, managerial, marketing, sales and client support personnel. Research managers with industry expertise are important to our ability to retain and expand our business. Intense competition for these personnel exists, and we may be unable to attract, integrate or retain the proper number of sufficiently qualified personnel that our business plan assumes. In the past, we have from time to time experienced difficulty hiring and retaining qualified employees. There are few, if any, educational institutions that provide specialized training related to market research. Therefore,

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employees must be recruited in competition with other industries. In the past, competition for highly skilled employees has resulted in additional costs for recruitment, training, compensation and relocation or the provision of remote access to our facilities. We may continue in the future to experience difficulty in hiring and retaining employees with appropriate qualifications. To the extent that we are unable to hire and retain skilled employees in the future, our business, financial condition and results of operations would likely suffer.

We may require additional cash resources which may not be available on favorable terms or at all.

We believe that our existing cash balances, projected cash flow from operations, and the borrowing capacity we have under our revolving line of credit will be sufficient to meet our expected cash requirements for the next twelve months.

We may, however, require additional cash resources due to unanticipated business conditions, to repay future indebtedness or to pursue future business opportunities requiring substantial investments of additional capital. If our existing financial resources are insufficient to satisfy our requirements, we may seek to obtain borrowings or to monetize non-core assets. We cannot guarantee that we will be able to do so on acceptable terms or at all. In addition, the incurrence of indebtedness would result in debt service obligations and could require us to agree to operating and financial covenants that would restrict our operations. Further, our revolving line of credit is subject to certain terms and conditions of our credit agreement, including compliance with financial covenants, the details of which are described in Note 11, “Borrowings”, to our consolidated financial statements included in this Annual Report on Form 10-K.

Our international operations expose us to a variety of operational risks which could negatively impact our future revenue and growth.

Our operating results are subject to the risks inherent in international business activities, including general political and economic conditions in each country, changes in market demand as a result of tariffs and other trade barriers, challenges in staffing and managing foreign operations, changes in regulatory requirements, compliance with numerous foreign laws and regulations, differences between U.S. and foreign tax rates and laws, currency exchange fluctuations, problems in collecting accounts receivable and longer collection periods, issues related to repatriation of earnings of foreign subsidiaries, Internet access restrictions, protecting intellectual property rights in international jurisdictions, political instability, and anti-U.S. sentiment or terrorist activity against U.S. interests abroad. We have little or no control over these risks. For example, we have encountered more restrictive privacy laws in connection with our business operations in Europe, which have inhibited the growth of our European online panel. There can be no assurance we can effectively limit these risks, which could materially adversely affect our business, financial condition and results of operations.

We rely on services provided by off-shore providers, the disruption of which could adversely impact our business

We rely on off-shore providers to provide certain of our programming and data processing services, as well as telephone and online data collection. Political or economic instability in countries where such support services are provided, or a significant increase in the costs of such services, could adversely affect our business. From time to time, laws and regulations are proposed in the jurisdictions where we operate that would restrict or limit the benefits of off-shore operations, the enactment of which could further harm our business. If any of these risks were to be realized and assuming that similar off-shore provider relationships could not be established, our results of operations and financial condition could be materially affected.

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If we are unable to enforce and protect our intellectual property rights our competitive position may be harmed.

We rely on a combination of copyright, trademark, trade secret, confidentiality, non-compete and other contractual provisions to protect our intellectual property rights. Despite our efforts to protect our intellectual property rights, unauthorized third parties may obtain and use technology or other information that we regard as proprietary. Our intellectual property rights may not survive a legal challenge to their validity or provide significant protection for us. The laws of certain countries do not protect our proprietary rights to the same extent as the laws of the United States. Accordingly, we may not be able to protect our intellectual property in such countries against unauthorized third-party copying or use, which could adversely affect our competitive position.

We may be subject to liability for publishing or distributing content over the Internet.

We may be subject to claims relating to content that is published on or downloaded from our websites. We also may be subject to liability for content that is accessible from our website through links to other websites. For example, as part of our surveys panelists sometimes access, through our websites or linkages to our clients’ or other third parties’ websites, content provided by our clients, such as advertising copy, that may be incomplete or contain inaccuracies. We also recruit panelists to participate in research sponsored and hosted by our clients on their websites, and we cannot necessarily control breaches of privacy policies, warranties, or other terms by those third parties. Additionally, we may be accused of sending bulk unsolicited email and have our email blocked by one or more Internet service providers and, therefore, our online data collection efforts may suffer.

Although we carry general and professional liability insurance, our insurance may not cover potential liability claims for publishing or distributing content over the Internet, or may not be adequate to cover all costs incurred in defense of potential claims or to indemnify us for all liability that may be imposed. In addition, any claims of this type, with or without merit, would result in the diversion of our financial resources and management personnel.

Any failure in the performance of our technology infrastructure could harm our business.

Any system delays or failures, including network, software or hardware failures, that cause an interruption in our ability to communicate with our Internet panel, collect research data, or protect visual materials included in our surveys, could result in reduced revenue, impair our reputation, and have a material adverse effect on our business, financial condition and results of operations.

Our systems and operations are vulnerable to damage or interruption from fire, earthquake, flooding, power loss, telecommunications failure, break-ins and similar events. Also, the redundancy of our systems may not be adequate. We have experienced technical difficulties and downtime of individual components of our systems in the past, and we believe that technical difficulties and downtime may occur from time to time in the future. The impact of technical difficulties and downtime may be severe. We have not fully implemented a formal disaster recovery plan, and our business interruption insurance may not adequately compensate us for any losses that may occur due to failures in our systems.

Risks Related to Our Common Stock

Our business may be harmed if we cannot maintain our listing on The NASDAQ Global Select Stock Market.

Variations in our operating results may cause our stock price to fluctuate. Our quarterly operating results have in the past, and may in the future, fluctuate significantly and we may incur losses in any given quarter. Our future results of operations may fall below the expectations of public market analysts and investors. If this happens, the price of our common stock would likely decline. Other factors, such as general market conditions and investors’ perceptions of our longer term prospects, also may cause fluctuations in the price of our common stock.

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If our common stock loses its status on The NASDAQ Global Select Market in the future and we are not successful in obtaining a listing on The NASDAQ Capital Market, shares of our common stock would likely trade in the over-the-counter market. If our common stock were to trade on the over-the-counter market, selling our common stock could be more difficult because smaller quantities of shares would likely be bought and sold, transactions could be delayed, and security analysts’ coverage of us may be reduced. In addition, in the event our common stock is de-listed, broker-dealers have certain regulatory burdens that may discourage them from affecting transactions in our common stock, further limiting the liquidity of our common stock. These factors could have a material adverse effect on the trading price, liquidity, value and marketability of our common stock.

Our operating results may fluctuate from period to period and may not meet the expectations of securities analysts or investors or forward-looking statements we have made, which may cause the price of our common stock to decline.

Our quarterly and annual operating results may fluctuate in the future as a result of many factors, some of which are outside our control, including declines in general economic conditions or the budgets of our clients, changes in the demand for market research and polling products and services, currency fluctuations, the timing of client projects, and competition in the industry, and others which are partially within our control, including the amount of new business generated, effective management of the professional services aspects of our business, including utilization and realization rates, the mix of domestic and international business, and the timing of the development, introduction and marketing of new products and services. An inability to generate sufficient earnings and cash flow may impact our operating and other activities. The potential fluctuations in our operating results could cause period-to-period comparisons of operating results not to be meaningful and may provide an unreliable indication of future operating results. Furthermore, our operating results may not meet the expectations of securities analysts or investors in the future or forward-looking statements we have made. If this occurs, the price of our stock would likely decline.

Our stock price may be volatile, and investors may not be able to resell shares of our common stock at or above the price they paid.

The trading prices of our common stock could be subject to significant fluctuations in response to, among other factors, variations in operating results, developments in the industries in which we do business, general economic conditions, general market conditions, changes in the nature and composition of our stockholder base, changes in securities analysts’ recommendations regarding our securities, and our performance relative to securities analysts’ expectations for any quarterly period. Further, even though our stock is quoted on The NASDAQ Global Select Market, our stock has had and may continue to have low trading volume and high volatility. The historically low trading volume of our stock makes it more likely that a significant fluctuation in volume, either up or down, will significantly impact the stock price. Because of the relatively low trading volume of our stock, our stockholders may have difficulty selling our common stock. In addition, the stock market in general has experienced extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance of those companies. Such volatility may adversely affect the market price of our common stock.

Anti-takeover provisions in our charter and applicable law could delay or prevent an acquisition of our company.

Our restated certificate of incorporation provides for the division of the Board into three classes, eliminates the right of stockholders to act by written consent without a meeting, and provides the Board with the power to issue shares of preferred stock without stockholder approval. The preferred stock could have voting, dividend, liquidation, and other rights established by the Board that are superior to those of our common stock. In addition, Section 203 of the Delaware General Corporation Law

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contains provisions that impose restrictions on stockholder action to acquire our company. The effect of these provisions of our certificate of incorporation and Delaware law could discourage or prevent third parties from seeking to obtain control of us, including transactions in which the holders of common stock might receive a premium for their shares over prevailing market prices.

The Board also adopted a stockholder rights plan, pursuant to which we declared and paid a dividend of one right for each share of common stock outstanding as of March 29, 2005, and one right attaches to each share issued thereafter until a specified date. Unless redeemed by us prior to the time the rights are exercised, upon the occurrence of certain events, the rights will entitle the holders to receive upon exercise of each right shares of our preferred stock, or shares of an acquiring entity, having a value equal to the exercise price of the right divided by 50% of the then market price of our common stock. The issuance of the rights could have the effect of delaying or preventing a change in control of our company.

Item 1B. Unresolved Staff Comments

None.

Item 2. Properties

Our corporate headquarters and principal United States operating facility is located at 60 Corporate Woods, Rochester, New York, under an operating lease that expires in July 2015. We also lease offices in the following locations:

Ÿ New York, New York;

Ÿ Princeton, New Jersey;

Ÿ Norwalk, Connecticut;

Ÿ Reston, Virginia;

Ÿ Minneapolis, Minnesota;

Ÿ Ann Arbor, Michigan;

Ÿ Portland, Oregon;

Ÿ Brentford and Manchester, United Kingdom;

Ÿ Ottawa and Toronto, Ontario;

Ÿ Montreal, Quebec;

Ÿ Paris, France;

Ÿ Hamburg, Germany; and

Ÿ Munich, Germany.

We lease all of our facilities and believe our current facilities are adequate to meet our needs for the foreseeable future. We continually assess the adequacy of our space needs relative to the size and scope of our business and have, from time to time, reduced our leased space accordingly. We are actively working to sublease excess office space in Princeton, Norwalk, Ottawa, Paris, and Brentford, and are not actively using the excess space. We believe that additional or alternative facilities can be leased to meet our future needs on commercially reasonable terms.

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Information concerning each of our properties with material remaining lease obligations is as follows (amounts in thousands of U.S. Dollars):

Address	Location	Termination Date	Remaining Lease Obligation June 30, 2013
101 Merritt 7 Corporate Park	Norwalk, Connecticut	May 2015	$	703
60 Corporate Woods	Rochester, New York	July 2015		2,853
160 Elgin	Ottawa, Ontario	February 2016		1,344
1080 Beaver Hall Hill	Montreal, Quebec	April 2016		578
39 Rue Crozatier	Paris, France	December 2016		2,096
2345 Yonge Street	Toronto, Ontario	April 2017		609
5 Independence Way	Princeton, New Jersey	December 2018		3,516
Great West Road	Brentford, United Kingdom	June 2015		704

Item 3. Legal Proceedings

In the normal course of business, we are at times subject to pending and threatened legal actions and proceedings. After reviewing with counsel pending and threatened actions and proceedings, management believes that the outcome of such actions or proceedings is not expected to have a material adverse effect on our business, financial condition or results of operations.

Item 4. Mine Safety Disclosures

None.

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PART II

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

Market Information

Our common stock is traded on The NASDAQ Global Select Market under the symbol “HPOL”. The following table shows, the high and low sales prices per share of our common stock on The NASDAQ Global Select Market for fiscal 2013 and 2012.

	Fiscal 2013				Fiscal 2012
	High		Low		High		Low
Quarter Ended:
June 30	$	1.87	$	1.60	$	1.35	$	0.97
March 31		1.75		1.15		1.35		0.54
December 31		1.62		1.09		0.84		0.27
September 30		1.50		1.03		0.86		0.48

Holders

At September 9, 2013, our common stock was held by approximately 4,200 stockholders, reflecting stockholders of record or persons holding stock through nominee or street name accounts with brokers.

Dividends

We have never declared or paid any cash dividends on our common stock. We currently anticipate that we will retain any future earnings for internal purposes, such as investing in our key strategic initiatives. Accordingly, we do not anticipate paying any cash dividends on our common stock in the foreseeable future.

Issuer Purchases of Equity Securities

There were no share repurchases for the three months ended June 30, 2013 under the share repurchase program (the “Repurchase Program”) authorized by the Board on March 6, 2012.

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Performance Graph

The graph below matches the cumulative 5-year total return of holders of our common stock with the cumulative total returns of the NASDAQ Composite index, the S&P Smallcap 600 index and a customized peer group of four companies that includes GfK AG, Ipsos SA, and WPP Group plc. The graph tracks the performance of a $100 investment in our common stock, in each index and in the peer group (assuming the reinvestment of all dividends) from June 30, 2008 to June 30, 2013.

COMPARISON OF 5 YEAR CUMULATIVE TOTAL RETURN*

Among Harris Interactive Inc., the NASDAQ Composite Index, the S&P Smallcap 600 Index,

and Peer Group

	6/08		6/09		6/10		6/11		6/12		6/13
Harris Interactive Inc.		100.00		20.40		52.74		42.29		56.22		90.05
NASDAQ Composite		100.00		80.56		93.30		124.28		132.47		155.74
S&P Smallcap 600		100.00		74.69		92.34		126.53		128.34		160.65
Peer Group		100.00		69.78		101.64		141.26		137.47		190.97

The cumulative total shareholder return graph and accompanying information shall not be deemed to be “soliciting material” or to be “filed” with the SEC or subject to Regulation 14A or 14C promulgated by the SEC or the liabilities of Section 18 of the Exchange Act, except to the extent that we specifically request that the information be treated as soliciting material or specifically incorporates it by reference into a document filed under the Securities Act or the Exchange Act. The cumulative total shareholder return graph and accompanying information shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent we specifically incorporate it by reference.

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Item 6. Selected Financial Data

The following selected consolidated financial data of Harris Interactive should be read in conjunction with Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and the consolidated financial statements and the notes to those statements and other financial information appearing elsewhere in this Annual Report on Form 10-K. In addition, information reported below has been reclassified to reflect our Asian operations as discontinued operations for all relevant periods presented.

	For the Years Ended June 30,
	2013		2012			2011			2010			2009
	(In thousands, except share and per share amounts)
Statement of Operations Data:
Revenue from services	$	140,322	$	147,503		$	160,664		$	163,547		$	179,750
Operating expenses:
Cost of services		83,962		91,902			105,976			103,987			112,354
Selling, general and administrative		43,917		46,116			49,569			52,430			63,907
Depreciation and amortization		3,663		4,607			5,921			6,576			7,445
Restructuring and other charges		1,302		7,530			5,100			178			12,010
Goodwill impairment charge		—		—			—			—			39,511
Total operating expenses		132,844		150,155			166,566			163,171			235,227
Operating income (loss)		7,478		(2,652	)		(5,902	)		376			(55,477	)
Interest expense, net		316		689			1,171			1,827			2,944
Loss on extinguishment of debt		—		—			—			724			—
Income (loss) from continuing operations before income taxes		7,162		(3,341	)		(7,073	)		(2,175	)		(58,421	)
Provision (benefit) for income taxes		254		388			624			(1,052	)		15,841
Income (loss) from continuing operations		6,908		(3,729	)		(7,697	)		(1,123	)		(74,262	)
Loss from discontinued operations, net of tax		—		(1,854	)		(756	)		(1,043	)		(1,069	)
Net income (loss) available to holders of common stock	$	6,908	$	(5,583	)	$	(8,453	)	$	(2,166	)	$	(75,331	)
Basic and diluted net income (loss) per share:
Continuing operations	$	0.12	$	(0.07	)	$	(0.14	)	$	(0.02	)	$	(1.39	)
Discontinued operations		—		(0.03	)		(0.01	)		(0.02	)		(0.02	)
Basic and diluted net income (loss) per share	$	0.12	$	(0.10	)	$	(0.15	)	$	(0.04	)	$	(1.41	)
Weighted-average shares outstanding — Basic		56,186,583		55,383,780			54,566,590			54,089,971			53,547,670
Diluted		58,114,355		55,383,780			54,566,590			54,089,971			53,547,670

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	For the Years Ended June 30,
	2013		2012			2011		2010		2009
	(In thousands, except share and per share amounts)
Balance Sheet Data:
Cash and cash equivalents	$	15,744	$	11,456		$	14,084	$	13,842	$	16,635
Marketable securities	$	—	$	—		$	—	$	—	$	1,010
Working capital	$	8,846	$	(1,323	)	$	3,529	$	8,128	$	11,580
Total assets	$	58,953	$	57,386		$	71,848	$	73,130	$	84,527
Outstanding debt	$	—	$	5,993		$	10,787	$	15,581	$	22,506
Total stockholders’ equity	$	15,603	$	6,085		$	11,472	$	16,034	$	18,123

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Overview

For our fiscal year ended June 30, 2013:

Ÿ Revenue from services was $140,322, down 4.9% from fiscal 2012. Excluding foreign exchange rate differences, revenue was down 4.1% from fiscal 2012. The decrease was driven by declines in the U.K. and Canada, as discussed further under “Results of Operations — Fiscal Year Ended June 30, 2013 Versus Fiscal Year Ended June 30, 2012”.

Ÿ Bookings were $144,292, down less than 1% from $145,294 for fiscal 2012. Foreign exchange rate differences did not have a significant impact on bookings compared with the same prior year period. For fiscal 2013, we experienced bookings increases in Germany, France and the U.S., offset by bookings declines in the U.K. and Canada, as discussed further under “Significant Factors Affecting Company Performance — Key Operating Metrics”.

Ÿ Our operating income was $7,478, compared with an operating loss of $2,652 for fiscal 2012. Fiscal 2013 operating income included $1,302 in restructuring and other charges, compared with $7,530 for fiscal 2012. Despite the revenue decline noted above, the increase in operating income was driven by improved gross profit as a result of direct labor savings derived from the restructuring actions taken during fiscal 2012 and our more selective approach to accepting work based on project profitability, along with decreased selling, general and administrative expenses as a result of our continued focus on controlling costs.

Ÿ We had $15,744 in cash at June 30, 2013, up from $11,456 at June 30, 2012. The increase was driven by our improved financial performance during fiscal 2013.

Ÿ We have no outstanding debt at June 30, 2013, compared with $5,993 at June 30, 2012, as we made the two remaining debt principal payments due under our credit agreement on June 28, 2013.

Significant Events

Restructuring and Other Charges

Restructuring

Fiscal 2013

During the fourth quarter of fiscal 2013, we reduced our occupancy of leased office space at our Brentford, United Kingdom, Ottawa, Canada, and Paris, France facilities. We incurred $1,302 in lease exit costs associated with the remaining lease obligations, all of which involve cash payments. All actions associated with the leased office space reductions were completed in June 2013, and all cash payments will be completed in June 2015.

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Fiscal 2012

During fiscal 2012, we continued to take actions designed to re-align the cost structure of our U.S. and U.K. operations.

Ÿ We reduced headcount at our U.S. facilities throughout fiscal 2012, as follows:

Ÿ During the first quarter of fiscal 2012, we reduced headcount by a total of 23 full-time employees and incurred $389 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in July and August 2011 and all actions were completed at those respective times. Related cash payments were completed by February 2012.

Ÿ During the second quarter of fiscal 2012, we reduced headcount by a total of 10 full-time employees and incurred $260 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in October and December 2011 and all actions were completed at those respective times. Related cash payments were completed by March 2012.

Ÿ During the fourth quarter of fiscal 2012, we reduced headcount by a total of 20 full-time employees and incurred $644 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in June 2012 and all actions were completed at that time. Related cash payments were completed by December 2012.

Ÿ During the first quarter of fiscal 2012, we reduced headcount at our U.K. facilities by a total of 56 full-time employees and incurred $1,008 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in July 2011 and all actions were completed at that time. Related cash payments were completed by January 2012.

Ÿ Throughout fiscal 2012, we reduced our occupancy of leased office space. Specifically, we reduced our occupancy of leased office space at our Rochester, New York, Princeton, New Jersey, Reston, Virginia, Brentford, United Kingdom, and Ottawa, Canada facilities. We incurred $5,705 in lease exit costs associated with the remaining lease obligations, all of which involve cash payments. All actions associated with the leased office space reductions were completed by June 2012, and all cash payments will be completed by January 2018.

Fiscal 2011

During the second and fourth quarters of fiscal 2011, we took actions designed to re-align the cost structure of our U.K. operations. Specifically, we reduced headcount at our U.K. facilities by a total of 27 full-time employees and incurred $834 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in December 2010 and April 2011 and all actions were completed at those respective times. Related cash payments were completed in June 2011.

During the third and fourth quarters of fiscal 2011, we took actions designed to re-align the cost structure of our U.S. operations. Specifically, we reduced headcount at our U.S. facilities by a total of 21 full-time employees and incurred $330 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in December 2010 and April 2011 and all actions were completed at those respective times. Related cash payments were completed in June 2011.

During the fourth quarter of fiscal 2011, we reduced our occupancy of leased office space at our Norwalk, Connecticut, Brentford, United Kingdom, and Portland, Oregon facilities. We incurred $1,942

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in lease exit costs associated with the remaining lease obligations, all of which involve cash payments. All actions associated with the leased office space reductions were completed in June 2011, and all cash payments will be completed in June 2015.

Summary of Restructuring Charges and Reserves

The following table summarizes the restructuring charges recognized in our consolidated statements of operations for the fiscal years ended June 30:

	2013		2012		2011
Termination benefits	$	—	$	2,301	$	1,165
Lease commitments		1,302		5,705		1,942
	$	1,302	$	8,006	$	3,107

The following table summarizes activity during fiscal 2013 with respect to our remaining reserves for the restructuring activities described above and those undertaken in prior fiscal years:

	Balance, July 1, 2012		Costs Incurred		Changes in Estimate		Cash Payments			Non-Cash Settlements		Balance, June 30, 2013
Termination benefits	$	298	$	—	$	—	$	(298	)	$	—	$	—
Lease commitments		6,278		1,302		—		(2,154	)		—		5,426
Remaining reserve	$	6,576	$	1,302	$	—	$	(2,452	)	$	—	$	5,426

Other Charges

Other charges reflected in the “Restructuring and other charges” line shown on our consolidated statements of operations for the fiscal years ended June 30, 2012 and 2011 included the following:

Ÿ Post-employment payments to former senior executives — In connection with their departures from the Company during fiscal 2011, we reached negotiated settlements with Kimberly Till, Pavan Bhalla and Enzo Micali. Under the separation agreements, as modified, all cash payments to Ms. Till were completed in December 2012, while all cash payments to Messrs. Bhalla and Micali were completed during fiscal 2012.

Ÿ Other — For fiscal 2011, “Other” included costs associated with reorganizing the operational structure of our Canadian operations. In October 2011, our obligation to fund those costs lapsed and accordingly, a credit of $331 was recognized at that time.

	2012			2011
Post-employment payments to former senior executives	$	(97	)	$	1,312
Other		(331	)		681
	$	(428	)	$	1,993

There were no such charges during the fiscal year ended June 30, 2013.

Fiscal 2013 Loan Repayment

On June 28, 2013, we completed the last two remaining term loan payments due under our credit agreement, as amended. As a result of making these payments, which totaled $2,398, we had no outstanding debt as of June 30, 2013. In connection with the debt payoff, we terminated the associated interest rate swap agreement for a nominal amount. The terms of our revolving line of credit under the credit agreement, as amended, remain unchanged.

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Discontinued Operations

In July 2011, our Board of Directors approved the closure of our operations in Hong Kong, Singapore and Shanghai (collectively, “Harris Asia”). This decision was based on the Board’s determination that Harris Asia’s operations did not adequately support our strategic objectives. While the operations of Harris Asia ceased as of September 30, 2011, significant future cash flows attributable to those operations as a result of collecting outstanding accounts receivable and settling accounts payable and accrued expenses at December 31, 2011 and September 30, 2011 had not yet been eliminated. As such, we determined that Harris Asia’s operations did not qualify for treatment as discontinued operations for the fiscal quarters ended September 30, 2011 and December 31, 2011.

In connection with our closure of Harris Asia, the following charges were initially recognized during fiscal 2012 in the “Restructuring and other charges” line shown on our consolidated statements of operations and were subsequently reclassified to discontinued operations during the fiscal quarter ended March 31, 2012, since all significant future cash flows attributable to Harris Asia had been eliminated at that time.

Writeoff of intangible assets	$	489
Termination benefits to former employees		390
Payments to terminate office and equipment leases		231
Professional fees		180
Writeoff of fixed assets		149
Other		(23	)
	$	1,416

The revenues and losses attributable to Harris Asia and reported in discontinued operations were as follows for the fiscal years ended June 30:

	2012			2011
Revenues	$	493		$	4,600
Loss from discontinued operations		(1,854	)		(756	)

The balance sheet of the discontinued operations consisted solely of $181 in accrued expenses at June 30, 2012. There were no assets, liabilities, revenue or expenses of the discontinued operations at June 30, 2013.

Critical Accounting Policies and Estimates

The preparation of financial statements requires management to make estimates and assumptions that affect amounts reported therein. The most significant of these areas involving difficult or complex judgments made by management with respect to the preparation of our financial statements in fiscal 2013 include:

Ÿ Revenue recognition;

Ÿ Impairment of other intangible assets;

Ÿ Impairment of long-lived assets;

Ÿ Income taxes, including uncertain tax positions;

Ÿ Stock-based compensation;

Ÿ HIpoints loyalty program; and

Ÿ Contingencies and other accruals.

In each situation, management is required to make estimates about the effects of matters or future events that are inherently uncertain.

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Revenue Recognition

We recognize revenue from services on a proportional performance basis. In assessing contract performance, both input and output criteria are reviewed. Costs incurred are used as an objective input measure of performance. The primary input of all work performed under these arrangements is labor. As a result of the relationship between labor and cost, there is normally a direct relationship between the costs incurred and the proportion of the contract performed to date. Costs incurred as an initial proportion of expected total costs is used as an initial proportional performance measure. This indicative proportional performance measure is always subsequently validated against more subjective criteria (i.e., relevant output measures) such as the percentage of interviews completed, percentage of reports delivered to a client and the achievement of any project milestones stipulated in the contract. In the event of divergence between the objective and more subjective measures, the more subjective measures take precedence since these are output measures.

Clients are obligated to pay based upon services performed, and in the event that a client cancels the contract, the client is responsible for payment for services performed through the date of cancellation. Invoices to clients in the ordinary course are generated based upon the achievement of specific events, as defined by each contract, including deliverables, timetables, and incurrence of certain costs. Such events may not be directly related to the performance of services. Revenues earned on contracts in progress in excess of billings are classified as unbilled receivables. Amounts billed in excess of revenues earned are classified as deferred revenue.

Revisions to project scope could affect both the timing of revenue allocated and the results of our operations.

Impairment of Other Intangible Assets

Intangible assets with estimable useful lives are amortized over their respective estimated useful lives to the estimated residual values and reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors we consider important that could trigger a review for impairment include the following:

Ÿ Significant under-performance relative to historical or projected future operating results;

Ÿ Significant changes in the manner of our use of acquired assets or the strategy for our overall business;

Ÿ Significant negative industry or economic trends;

Ÿ Significant decline in our stock price for a sustained period; and

Ÿ Significant decline in our market capitalization relative to net book value.

We are required to amortize intangible assets with estimable useful lives over their respective estimated useful lives to the estimated residual values, and to review intangible assets with estimable useful lives for impairment in accordance with the FASB guidance for property, plant and equipment.

Impairment of Long-Lived Assets

We account for the impairment or disposal of long-lived assets in accordance with the FASB guidance for property, plant and equipment. Events that trigger a test for recoverability include material adverse changes in the projected revenues and expenses, significant underperformance relative to historical or projected future operating results, and significant negative industry or economic trends. A test for recoverability also is performed when we have committed to a plan to sell or otherwise dispose of an asset group and the plan is expected to be completed within a year. Recoverability of an asset group is evaluated by comparing its carrying value to the future net undiscounted cash flows expected to be generated by the asset group. If the comparison indicates that the carrying value of an asset group is not recoverable, an impairment loss is recognized. The impairment loss is measured by the

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amount by which the carrying amount of the asset group exceeds the estimated fair value. When an impairment loss is recognized for assets to be held and used, the adjusted carrying amount of those assets is depreciated over its remaining useful life. Restoration of a previously-recognized long-lived asset impairment loss is not allowed.

We estimate the fair value of an asset group based on market prices (i.e., the amount for which the asset could be bought by or sold to a third party), when available. When market prices are not available, we estimate the fair value of the asset group using the income approach and/or the market approach. The income approach uses cash flow projections. Inherent in our development of cash flow projections are assumptions and estimates derived from a review of our operating results, approved business plans, expected growth rates and cost of capital, among others. We also make certain assumptions about future economic conditions, interest rates, and other market data. Many of the factors used in assessing fair value are outside the control of management, and these assumptions and estimates can change in future periods.

Changes in assumptions or estimates could materially affect the determination of fair value of an asset group, and therefore could affect the amount of potential impairment of the asset. The following assumptions are key to our income approach:

Ÿ Business Projections — We make assumptions about the level of demand for our services in the marketplace. These assumptions drive our planning assumptions for revenue growth. We also make assumptions about our cost levels. These assumptions are key inputs for developing our cash flow projections. These projections are derived using our internal business plans.

Ÿ Growth Rate — The growth rate is the expected rate at which an asset group’s earnings stream is projected to grow beyond the planning period.

Ÿ Economic Projections — Assumptions regarding general economic conditions are included in and affect our assumptions regarding revenue from services. These macroeconomic assumptions include inflation, interest rates and foreign currency exchange rates.

Income Taxes

We account for income taxes using the asset and liability method, under which deferred tax assets and liabilities are recognized for future tax consequences attributable to operating loss carryforwards and temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases.

The FASB guidance for income taxes requires the establishment of a valuation allowance to reflect the likelihood of the realization of deferred tax assets. Significant management judgment is required in determining our provision for income taxes, our deferred tax assets and liabilities and any valuation allowance recorded against our net deferred tax assets. We evaluate the weight of the available evidence to determine whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The decision to record a valuation allowance requires varying degrees of judgment based upon the nature of the item giving rise to the deferred tax asset. The amount of the deferred tax asset considered realizable is based on significant estimates, and it is at least reasonably possible that changes in these estimates in the near term could materially affect our financial condition and results of operations. During fiscal 2013, 2012 and 2011, we evaluated the need to continue to maintain a full valuation against our net U.S. and U.K. deferred tax assets and concluded that maintaining the full valuation allowance in both jurisdictions at June 30, 2013, 2012 and 2011 was appropriate due to, among other reasons, (i) the realized cumulative accounting losses sustained in the U.S. and U.K., and (ii) our uncertainty with respect to generating future U.S. and U.K. taxable income in the near-term given our recently completed U.S. and U.K. projections. The amount of the deferred tax asset considered realizable is based on significant estimates, and it is at least reasonably possible that changes in these estimates in the near term could materially affect our financial condition and results of operations.

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We apply the FASB guidance for uncertain tax positions, which contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. Although we believe we have adequately provided for our uncertain tax positions, no assurance can be given with respect to the final outcome of these matters. We adjust reserves for our uncertain tax positions due to changing facts and circumstances, such as the closing of a tax audit or the refinement of an estimate. To the extent that the final outcome of these matters is different than the amounts recorded, such differences will impact our provision for income taxes in the period in which such a determination is made. Our provisions for income taxes include the impact of reserve provisions and changes to reserves that are considered appropriate and also include the related interest and penalties.

Stock-Based Compensation

We account for stock-based compensation in accordance with the FASB guidance for stock-based compensation. For share-based payments granted subsequent to July 1, 2005, compensation expense based on the grant date fair value is recognized in our consolidated statements of operations over the requisite service period. In determining the fair value of stock options, we use the Black-Scholes option pricing model, which employs the following assumptions:

Ÿ Expected volatility — based on historical volatilities from daily share price observations for our stock covering a period commensurate with the expected term of the options granted.

Ÿ Expected life of the option — based on the vesting terms of the respective option and a contractual life of ten years, calculated using the “simplified method” as allowed by ASC 718-10 and corroborated through review of the expected life assumptions of publicly-traded market research companies.

Ÿ Risk-free rate — based on the implied yield available at the time the options were granted on U.S. Treasury zero coupon issues with a remaining term equal to the expected life of the option when granted.

Ÿ Dividend yield — based on our historical practice of electing not to pay dividends to our stockholders.

Expected volatility and the expected life of the options granted, both of which impact the fair value of the options calculated under the Black-Scholes option pricing model, involve management’s best estimates at that time. The weighted-average assumptions used to value options during the fiscal years ended June 30, 2013, 2012 and 2011, respectively, are set forth in Note 13, “Stock-Based Compensation”, to our consolidated financial statements included in this Annual Report on Form 10-K.

The fair value of restricted stock awards is based on the price per share of our common stock on the date of grant. We grant options to purchase our stock at fair value as of the date of grant. We recognize compensation expense for only the portion of options or restricted shares that are expected to vest. Therefore, we apply estimated forfeiture rates that are derived from historical employee termination behavior and the vesting period of the respective stock options or restricted shares. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in future periods.

HIpoints Loyalty Program

Our HIpoints loyalty program is designed to reward respondents who register for our online panel, complete online surveys and refer others to join our online panel. The earned points are non-transferable and may be redeemed for gifts from a specific product folio at any time prior to expiration.

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Points awarded under the HIpoints program expire after twelve months of account inactivity, if a panelist cancels his or her registration or opts out of the program, or if the e-mail address used by a panelist for the program is no longer valid. We maintain a reserve for our obligations with respect to future redemption of outstanding points based on the expected redemption rate of the points. This expected redemption rate is based on our actual redemption rates since the inception of the program. An actual redemption rate that differs from the expected redemption rate could have a material impact on our results of operations.

Contingencies and Other Accruals

From time to time, we record accruals for severance costs both in connection with formal restructuring programs and in the normal course, lease costs associated with excess facilities, contract terminations, and asset impairments as a result of actions we undertake to streamline our organization, reposition certain businesses and reduce ongoing costs. Estimates of costs to be incurred to complete these actions, such as future lease payments, sublease income, the fair value of assets, and severance and related benefits, are based on assumptions at the time the actions are initiated. To the extent actual costs differ from those estimates, reserve levels may need to be adjusted. In addition, these actions may be revised due to changes in business conditions that we did not foresee at the time such actions were approved. Additionally, we record accruals for estimated incentive compensation costs during each year. Amounts accrued at the end of each reporting period are based on our estimates and may require adjustment as the ultimate amount paid for these incentives are sometimes not finally determinable until the completion of our fiscal year end closing process.

Explanation of Key Financial Statement Captions

Revenue from Services

We recognize revenue from services on a proportional performance basis, as more particularly described above in “Critical Accounting Policies and Estimates — Revenue Recognition”.

Our revenue from services is derived principally from the following:

Ÿ Custom Research — including, but not limited to, customer satisfaction surveys, market share studies, new product introduction studies, brand recognition studies, reputation studies, and ad concept testing.

Ÿ Tracking Studies — studies that regularly ask identical questions to similar demographic groups within a constant interval (once a month, once a quarter, etc.) to provide business decision-makers with dynamic data and intelligence.

Ÿ Service Bureau Research — data collection and other services that we perform primarily for market research industry clients.

Cost of Services

Our direct costs associated with generating revenues principally consist of the following items:

Ÿ Project Personnel — Project personnel have four distinct roles: project management, survey design, data collection, and data analysis. We maintain project personnel in North America and Europe. Labor costs are specifically allocated to the projects they relate to. We utilize a timekeeping system that tracks the time of project personnel as incurred for each specific revenue-generating project to determine the labor costs allocable to such project.

Ÿ Respondent Incentives — Our panelists receive both cash and non-cash incentives (through programs such as our HIpoints loyalty program) for participating in our surveys. We award cash incentives to our respondents for participating in surveys, which are earned when we receive timely and complete survey responses. Non-cash incentives in the form of points are awarded to

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respondents who register for our online panel, complete online surveys, and refer others to join our online panel. The earned points are non-transferable and may be redeemed for gifts from a specific product folio at any time prior to their expiration.

Ÿ Data Processing — We manage the processing of survey data using our own employees. We also engage third-party suppliers to perform data processing on an as-needed basis.

Ÿ Other Direct Costs — Other direct costs include direct purchases, principally labor and materials, related to data collection and analysis, and the amortization of software developed for internal use.

Selling, General and Administrative

Selling, general and administrative expense includes the following:

Ÿ payroll and related costs, including commissions, for sales and marketing professionals;

Ÿ payroll and related costs for staff in the areas of finance, human resources, information technology, legal, and executive management; and

Ÿ other indirect costs necessary to support the business, including among others, office rents, travel, stock-based compensation, and public company costs.

Operating Income (Loss)

We calculate operating income (loss) as revenue from services less total operating expenses. Operating income (loss) represents only those amounts that relate to our consolidated operations and does not include interest income and expense, amortization of debt issuance costs, or loss on extinguishment of debt.

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes includes current and deferred income taxes. It is determined based on the amount of earnings and enacted federal, state and foreign tax rates, adjusted for allowable credits and deductions, and for other effects of equity compensation plans. Our income tax provision may be significantly affected by changes to our estimates for tax in jurisdictions in which we operate and other estimates utilized in determining the global effective tax rate. Actual results also may differ from our estimates based on changes in economic conditions. Such changes could have a substantial impact on the income tax provision. Our income tax provision also could be significantly impacted by estimates surrounding our uncertain tax positions and the recording of valuation allowances against certain deferred tax assets and changes to these valuation allowances in future periods. We reevaluate the judgments surrounding our estimates and make adjustments as appropriate each reporting period.

We continue to maintain a valuation allowance against our U.S. and U.K. deferred tax assets. However, during the fiscal year ending June 30, 2014, we may realize a three year cumulative accounting profit in the U.S. If this occurs, we will also consider other positive and negative evidence such as reviewing our current financial performance, financial and taxable income projections, our market environment and other factors, in evaluating the continued need for a full, or partial, valuation allowance. Any reversal of our valuation allowance will favorably impact our results of operations in the period of reversal.

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Results of Operations

The following table sets forth the results of our operations, expressed both as a dollar amount and as a percentage of revenue from services, for the fiscal years ended June 30:

	2013		%			2012			%			2011			%
Revenue from services	$	140,322		100.0	%	$	147,503			100.0	%	$	160,664			100.0	%
Operating expenses:
Cost of services		83,962		59.8			91,902			62.3			105,976			66.0
Selling, general and administrative		43,917		31.3			46,116			31.3			49,569			30.9
Depreciation and amortization		3,663		2.6			4,607			3.1			5,921			3.7
Restructuring and other charges		1,302		0.9			7,530			5.1			5,100			3.2
Operating income (loss)		7,478		5.3			(2,652	)		(1.8	)		(5,902	)		(3.7	)
Interest expense, net		316		0.2			689			0.5			1,171			0.7
Income (loss) from continuing operations before taxes		7,162		5.1			(3,341	)		(2.3	)		(7,073	)		(4.4	)
Provision for income taxes		254		0.2			388			0.3			624			0.4
Income (loss) from continuing operations		6,908		4.9			(3,729	)		(2.5	)		(7,697	)		(4.8	)
Loss from discontinued operations, net of tax		—		—			(1,854	)		(1.3	)		(756	)		(0.5	)
Net income (loss)	$	6,908		4.9		$	(5,583	)		(3.8	)	$	(8,453	)		(5.3	)

Fiscal Year Ended June 30, 2013 Versus Fiscal Year Ended June 30, 2012

Revenue from services.    Revenue from services decreased by $7,181, or 4.9%, to $140,322 for fiscal 2013 compared with fiscal 2012. As more fully described below, revenue from services was impacted by several factors. Excluding foreign currency exchange rate differences, revenue from services in fiscal 2013 was down 4.1% compared with fiscal 2012.

North American revenue decreased by $3,118 to $106,623 for fiscal 2013 compared with fiscal 2012, a decrease of 2.8%. By country, North American revenue for fiscal 2013 was comprised of:

Ÿ Revenue from U.S. operations of $86,883, essentially flat compared with $87,190 for fiscal 2012.

Ÿ Revenue from Canadian operations of $19,740, down 12.5% compared with $22,551 for fiscal 2012. In local currency (Canadian Dollar), Canadian revenue decreased by 12.0% compared with fiscal 2012. The decrease was due primarily to our more selective approach to accepting work based on expected project profitability and a slowdown in our Canadian service bureau business.

European revenue decreased by $4,063 to $33,699 for fiscal 2013 compared with fiscal 2012, a decrease of 10.8%. By country, European revenue for fiscal 2013 was comprised of:

Ÿ Revenue from French operations of $14,376, down 1.1% compared with $14,536 for fiscal 2012. In local currency (Euro), French revenue increased by 2.6% compared with fiscal 2012. The increase was primarily due to the revenue impact from bookings increases in our French operations during fiscal 2013.

Ÿ Revenue from U.K. operations of $11,292, down 26.0% compared with $15,264 for fiscal 2012. In local currency (British Pound), U.K. revenue decreased by 24.7% compared with fiscal 2012. The decrease was primarily due to the revenue impact of bookings declines in our U.K. operations throughout fiscal 2013.

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Ÿ Revenue from German operations of $8,031, up 0.9% compared with $7,962 for fiscal 2012. In local currency (Euro), German revenue increased by 4.1% compared with fiscal 2012. The increase was primarily due to the revenue impact from bookings increases in our German operations during fiscal 2013.

Cost of services.    Cost of services was $83,962 or 59.8% of total revenue for fiscal 2013, compared with $91,902 or 62.3% of total revenue for fiscal 2012. Cost of services for fiscal 2013 was principally impacted by direct labor savings derived from the restructuring actions taken during fiscal 2012 and our more selective approach to accepting work based on project profitability.

Selling, general and administrative.    Selling, general and administrative expense for fiscal 2013 was $43,917 or 31.3% of total revenue, compared with $46,116 or 31.3% of total revenue for fiscal 2012. Selling, general and administrative expense was principally impacted by the following:

Ÿ a $1,093 decrease in payroll-related expense, mainly due to headcount reductions made throughout fiscal 2012, and

Ÿ an $883 decrease in rent expense, mainly due to reductions in leased office space taken throughout fiscal 2012.

Depreciation and amortization.    Depreciation and amortization was $3,663 or 2.6% of total revenue for fiscal 2013, compared with $4,607 or 3.1% of total revenue for fiscal 2012. The decrease in depreciation and amortization expense for fiscal 2013 when compared with fiscal 2012 was the result of fixed and intangible assets that become fully depreciated or amortized throughout fiscal 2013 combined with decreased capital spending over the past few fiscal years as part of our overall focus on controlling costs.

Restructuring and other charges.    See above under “Restructuring and Other Charges” for further discussion regarding restructuring and other charges incurred during fiscal 2013 and 2012.

Interest expense, net.    Net interest expense was $316 or less than 1% of total revenue for fiscal 2013, compared with $689 or less than 1% of total revenue for fiscal 2012. The decrease in net interest expense for fiscal 2013 as compared with fiscal 2012 reflects the impact of the decline in our outstanding debt as we continued to make required principal payments through June 28, 2013, when we paid our outstanding debt in full.

Income taxes.    We recorded an income tax provision of $254 for fiscal 2013, compared with an income tax provision of $388 for fiscal 2012. For both fiscal 2012 and fiscal 2013, our tax provisions were comprised mainly of tax expense related to income in certain of our foreign jurisdictions.

Fiscal Year Ended June 30, 2012 Versus Fiscal Year Ended June 30, 2011

Revenue from services.    Revenue from services decreased by $13,161, or 8.2%, to $147,503 for fiscal 2012 compared with fiscal 2011. As more fully described below, revenue from services was impacted by several factors. Excluding foreign currency exchange rate differences, revenue from services in fiscal 2012 was down 8.1% compared with fiscal 2011.

North American revenue decreased by $6,304 to $109,741 for fiscal 2012 compared with fiscal 2011, a decrease of 5.4%. By country, North American revenue for fiscal 2012 was comprised of:

Ÿ Revenue from U.S. operations of $87,190, down 6.1% compared with $92,885 for fiscal 2011. The decrease was primarily due to the revenue impact from bookings declines in our U.S. operations during fiscal 2012.

Ÿ Revenue from Canadian operations of $22,551, down 2.6% compared with $23,160 for fiscal 2011. In local currency (Canadian Dollar), Canadian revenue decreased by 2.6% compared with fiscal 2011. The decrease was due primarily to the loss of a large project in the second quarter of fiscal 2012 and declines in bookings for our Canadian service bureau business during fiscal 2012.

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European revenue decreased by $6,857 to $37,762 for fiscal 2012 compared with fiscal 2011, a decrease of 15.4%. By country, European revenue for fiscal 2012 was comprised of:

Ÿ Revenue from U.K. operations of $15,264, down 33.2% compared with $22,864 for fiscal 2011. In local currency (British Pound), U.K. revenue decreased by 33.5% compared with fiscal 2011. The decrease was primarily due to the expected impact of our U.K. restructuring actions discussed above under “Restructuring and Other Charges”, which were designed to scale back our U.K. business to focus on core markets and key solutions areas.

Ÿ Revenue from French operations of $14,536, up 3.2% compared with $14,092 for fiscal 2011. In local currency (Euro), French revenue increased by 5.5% compared with fiscal 2011. The increase was primarily due to the French management team’s focus on and success in selling to new and existing clients across several industry sectors during the first half of fiscal 2012.

Ÿ Revenue from German operations of $7,962, up 3.9% compared with $7,663 for fiscal 2011. In local currency (Euro), German revenue increased by 2.5% compared with fiscal 2011. The increase was primarily due to winning and delivering certain projects during the second half of fiscal 2012 that had been deferred as a result of delays in spending by certain of our German clients during the first half of the fiscal year.

Cost of services.    Cost of services was $91,902 or 62.3% of total revenue for fiscal 2012, compared with $105,976 or 66.0% of total revenue for fiscal 2011. Cost of services for fiscal 2012 was principally impacted by direct labor savings and operational efficiencies derived from the restructuring actions discussed above under “Restructuring and Other Charges”.

Selling, general and administrative.    Selling, general and administrative expense for fiscal 2012 was $46,116 or 31.3% of total revenue, compared with $49,569 or 30.9% of total revenue for fiscal 2011. Selling, general and administrative expense was principally impacted by the following:

Ÿ $1,967 decrease in payroll-related expense as a result of the headcount reductions during fiscal 2012, as described above under “Restructuring and Other Charges”; and

Ÿ $1,344 decrease in rent expense as a result of reducing our facilities footprint during fiscal 2011 and 2012, as described above under “Restructuring and Other Charges”.

The remainder of the decrease in selling, general and administrative expense was the result of decreases across a number of other operating expense categories because of our continued efforts to properly align our cost structure with the needs of our business.

Depreciation and amortization.    Depreciation and amortization was $4,607 or 3.1% of total revenue for fiscal 2012, compared with $5,921 or 3.7% of total revenue for fiscal 2011. The decrease in depreciation and amortization expense for fiscal 2012 when compared with fiscal 2011 was the result of fixed and intangible assets that became fully depreciated or amortized during fiscal 2012 combined with capital spending that was lower than historical levels as part of our overall focus on controlling costs.

Restructuring and other charges.    See above under “Restructuring and Other Charges” for further discussion regarding restructuring and other charges incurred during fiscal 2012 and 2011.

Interest expense, net.    Net interest expense was $689 or less than 1% of total revenue for fiscal 2012, compared with $1,171 or less than 1% of total revenue for fiscal 2011. The decrease in net interest expense for fiscal 2012 as compared with fiscal 2011 reflects the impact of the decline in our outstanding debt during fiscal 2012 as we made required principal payments.

Income taxes.    We recorded an income tax provision of $388 for fiscal 2012, compared with an income tax provision of $624 for fiscal 2011. For both fiscal 2011 and fiscal 2012, our tax provisions were comprised mainly of tax expense related to income in certain of our foreign jurisdictions.

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Significant Factors Affecting Company Performance

Key Operating Metrics

We closely track certain key operating metrics, specifically bookings, secured revenue, adjusted EBITDA and adjusted EBITDA after the effect of restructuring and other charges. These key operating metrics enable us to measure the current and forecasted performance of our business relative to historical trends.

Bookings and secured revenue, by quarter, for the fiscal years ended June 30, 2012 and 2013, were as follows (U.S. Dollar amounts in millions):

	Q1 FY2012		Q2 FY2012		Q3 FY2012		Q4 FY2012		Total FY2012		Q1 FY2013		Q2 FY2013		Q3 FY2013		Q4 FY2013		Total FY2013
Bookings	$	32.1	$	45.2	$	39.5	$	28.5	$	145.3	$	33.9	$	47.8	$	34.4	$	28.2	$	144.3
Secured revenue	$	39.0	$	45.1	$	50.5	$	42.5		N/A	$	43.4	$	54.1	$	55.0	$	46.5		N/A

Bookings are defined as the contract value of firm commitment orders received during the current fiscal period. It is anticipated that projects included in bookings for the current fiscal period will be earned as revenue from services within the next four fiscal quarters, the specific timing for which is determined by the nature and scope of each project. Bookings for the current fiscal period include adjustments to prior fiscal period bookings due to contract value adjustments or project cancellations during the current fiscal period.

Monitoring bookings enhances our ability to forecast long-term revenue and to measure the effectiveness of our marketing and sales initiatives. However, we also are mindful that bookings often vary significantly from quarter to quarter. Information concerning our new bookings is not comparable to, nor should it be substituted for, an analysis of our revenue over time. There are no third-party standards or requirements governing the calculation of bookings. New bookings involve estimates and judgments regarding new contracts and renewals, as well as extensions and additions to existing contracts. Subsequent cancellations, suspensions, scope changes and other matters may affect the amount of bookings previously reported.

Bookings for the fiscal year ended June 30, 2013 were $144.3 million, compared with $145.3 million for the fiscal year ended June 30, 2012. Excluding foreign exchange rate differences, bookings were down less than 1% over the same prior year period. Bookings in local currency for the fiscal year ended June 30, 2013 compared with the fiscal year ended June 30, 2012 were principally impacted by the following:

Ÿ a 0.5% increase in U.S. bookings, essentially flat compared with fiscal 2012,

Ÿ a 3.4% decrease in Canadian bookings, mainly as a result of our more selective approach to accepting work based on expected project profitability and a slowdown in our Canadian service bureau business,

Ÿ a 3.5% increase in French bookings, a modest increase over fiscal 2012,

Ÿ a 13.3% decrease in U.K. bookings, mainly as a result of delayed and reduced spending by certain of our existing clients, and

Ÿ a 16.0% increase in German bookings, mainly as a result of continued success in selling to new and existing clients across several industry sectors,

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Secured revenue, also known as backlog, is defined as the contract value of firm commitment orders received for projects (plus or minus adjustments due to contract value modifications or project cancellations), less revenue from services on those projects. At June 30, 2013, secured revenue was calculated as:

Amounts in millions of USD
Secured revenue at March 31, 2013	$	55.0
Plus: Bookings for the three months ended June 30, 2013		28.2
Less: Revenue from services for the three months ended June 30, 2013		(36.7	)
Secured revenue at June 30, 2013	$	46.5

Secured revenue informs us as to the magnitude of the contract value of firm commitment orders received but not yet earned as revenue from services and, in conjunction with bookings forecasts for future periods, helps us manage our future staffing needs more accurately. It also serves as another indicator of the effectiveness of our marketing and sales initiatives. Based on our experience, projects in secured revenue at the end of a fiscal period generally convert to revenue from services during the following twelve months. However, generally, contracts may be cancelled or reduced in scope at any time.

Secured revenue at June 30, 2013 was $46.5 million, compared with $42.5 million at June 30, 2012. Excluding foreign currency exchange rate differences, secured revenue was mainly due to timing differences compared with the same prior year period.

We define adjusted EBITDA, a non-GAAP financial measure, as earnings before net interest expense, income taxes, depreciation and amortization, and stock based compensation. Adjusted EBITDA may not be comparable to similarly titled measures reported by other companies. We are presenting adjusted EBITDA because it provides investors with an additional way to view our operations, when considered with both our GAAP results and the reconciliation to net income, which we believe provides a more complete understanding of our business than could be obtained absent this disclosure. Adjusted EBITDA is presented solely as a supplemental disclosure because:

Ÿ It is a useful tool for our management and investors to assess the operating performance of the business without the effect of non-cash depreciation, amortization and stock based compensation expenses, and

Ÿ It is a metric we use in determining the level of incentive compensation we award to senior management and other key employees.

The use of adjusted EBITDA has limitations and should not be considered in isolation from or as an alternative to GAAP measures, such as net income, operating income or other data prepared in accordance with GAAP.

Adjusted EBITDA after the effect of restructuring and other charges, also a non-GAAP financial measure, is a key operating metric that we believe is useful to investors because it provides a means for them to better understand our ongoing operations.

34

Reconciliations of net income (loss) to adjusted EBITDA and net income (loss) to adjusted EBITDA after the effect of restructuring and other charges are presented below:

	For the Fiscal Years Ended June 30,
	2013		2012			2011
GAAP net income (loss)	$	6,908	$	(5,583	)	$	(8,453	)
Loss from discontinued operations, net of tax		—		1,854			756
Interest expense, net		316		689			1,171
Provision (benefit) for income taxes		254		388			624
Depreciation and amortization		4,239		5,555			7,331
EBITDA	$	11,717	$	2,903		$	1,429
Stock-based compensation		2,301		1,827			682
Adjusted EBITDA	$	14,018	$	4,730		$	2,111
Adjusted EBITDA	$	14,018	$	4,730		$	2,111
Add back of restructuring and other charges		1,302		7,530			5,100
Adjusted EBITDA after the effect of restructuring and other charges	$	15,320	$	12,260		$	7,211

Liquidity and Capital Resources

Cash and Cash Equivalents

The following table sets forth net cash provided by operating activities, net cash used in investing activities and net cash used in financing activities, for the fiscal years ended June 30:

	2013			2012			2011
Net cash provided by operating activities	$	11,039		$	3,924		$	3,983
Net cash used in investing activities		(1,040	)		(1,416	)		(810	)
Net cash used in financing activities		(5,663	)		(4,816	)		(4,555	)

Net cash provided by operating activities.    Net cash provided by operating activities was $11,039 for fiscal 2013, compared with $3,924 for fiscal 2012. The increase in net cash provided by operating activities was primarily the result of our improved financial performance during fiscal 2013, offset by normal course changes in working capital.

Net cash provided by operating activities was $3,924 for fiscal 2012, essentially flat compared with $3,983 for fiscal 2011.

Net cash used in investing activities.    Net cash used in investing activities was $1,040 for fiscal 2013, compared with $1,416 for fiscal 2012. Investing activities during both fiscal 2012 and 2013 consisted solely of capital expenditures.

Net cash used in investing activities was $1,416 for fiscal 2012, compared with $810 for fiscal 2011. Investing activities during both fiscal 2011 and 2012 consisted solely of capital expenditures.

Net cash used in financing activities.    Net cash used in financing activities was $5,663 for fiscal 2013, compared with $4,816 for fiscal 2012. Cash used in financing activities during both fiscal 2013 and 2012 was primarily for principal payments on our outstanding debt, along with repurchases of common stock through the Repurchase Program, offset by cash received from the purchase of shares by employees through our Employee Stock Purchase Plan and the exercise of employee stock options.

Net cash used in financing activities was $4,816 for fiscal 2012, compared with $4,555 for fiscal 2011. Cash used in financing activities during both fiscal 2012 and 2011 was primarily for required

35

principal payments on our outstanding debt and related amendment financing costs, along with repurchases of common stock through the Repurchase Program, offset by cash received from the purchase of shares by employees through our Employee Stock Purchase Plan and the exercise of employee stock options.

Working Capital

At June 30, 2013, we had cash and cash equivalents of $15,744 compared with $11,456 at June 30, 2012. Available sources of cash to support known or reasonably likely cash requirements over the next 12 months include cash and cash equivalents on hand, additional cash that may be generated from our operations, and funds to the extent available through our credit facilities discussed below. While we believe that our available sources of cash will support known or reasonably likely cash requirements over the next 12 months, our ability to generate cash from our operations is dependent upon our ability to profitably generate revenue, which requires that we continually develop profitable new business, both for growth and to replace completed projects. Although work for no one client constitutes more than 10% of our revenue, we have had to find significant amounts of replacement and additional revenue as client relationships and work for continuing clients change and will likely have to continue to do so in the future. Our ability to profitably generate revenue depends not only on our execution of our business plans, but also on general market factors outside of our control. As many of our clients treat all or a portion of their market research expenditures as discretionary, our ability to profitably generate revenue is adversely impacted whenever there are adverse macroeconomic conditions in the markets we serve.

Our capital requirements depend on numerous factors, including but not limited to, market acceptance of our products and services, the resources we allocate to the continuing development of new products and services, our technology infrastructure and online panels, and the marketing and selling of our products and services. We are able to control or defer certain capital and other expenditures in order to help preserve cash if necessary. We expect to incur capital expenditures of between $1,500 and $2,000 during the fiscal year ending June 30, 2014.

Credit Facilities

The principal terms of our credit agreement are set forth in Note 11, “Borrowings”, to our consolidated financial statements included in this Annual Report on Form 10-K. On June 28, 2013, we completed the two remaining principal payments due on our outstanding debt and accordingly, had no outstanding debt at June 30, 2013. At June 30, 2013, we also had no outstanding borrowings under our revolving line of credit and $341 of outstanding letters of credit. The outstanding letters of credit reduce the remaining undrawn portion of the revolving line of credit that is available for future borrowings.

At June 30, 2011, we were not in compliance with certain financial covenants under our credit agreement largely due to the magnitude of restructuring and other charges incurred during fiscal 2011. On September 27, 2011, these covenant violations were permanently waived through an amendment agreement and waiver, as more fully described below in Note 11, “Borrowings”, to our consolidated financial statements included in this Annual Report on Form 10-K.

At June 30, 2013 and 2012, we were in compliance with all of the covenants under our credit agreement, as amended.

Interest Rate Swap

On June 28, 2013, we terminated our interest rate swap, the principal terms of which are described in Note 11, “Borrowings”, to our consolidated financial statements included in this Annual Report on Form 10-K, for a nominal amount in connection with the payment of all remaining amounts due on our outstanding debt.

36

Share Repurchase Program

Under the Repurchase Program, the Company repurchased 14,300 shares of its common stock at an average price per share of $1.09 for an aggregate purchase price of $16 during the fiscal year ended June 30, 2013. All shares repurchased were subsequently retired.

At June 30, 2013, the repurchase program had $2,914 in remaining capacity.

Off-Balance Sheet Risk Disclosure

At June 30, 2013 and 2012, we did not have any transactions, agreements or other contractual arrangements constituting an “off-balance sheet arrangement” as defined in Item 303(a)(4) of Regulation S-K.

Contractual Obligations

Our consolidated contractual obligations and other commercial commitments at June 30, 2013 are as follows:

	Payments Due by Period
	Total		Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years
Long-term debt obligations	$	—	$	—	$	—	$	—	$	—
Interest obligations on long-term debt		—		—		—		—		—
Operating lease obligations		13,602		5,189		6,649		1,441		323
Other long-term liabilities(1)		106		—		106		—		—
Total	$	13,708	$	5,189	$	6,755	$	1,441	$	323

(1) Amounts in the “1-3 Years” category represent liabilities associated with uncertain tax positions, determined in accordance with the FASB guidance for uncertain tax positions, as more fully described in Note 15, “Income Taxes”, to the consolidated financial statements included in this Annual Report on Form 10-K.

Recently Adopted Accounting Pronouncements and Accounting Pronouncements Not Yet Adopted

See Note 3, “Recently Adopted Accounting Pronouncements and Accounting Pronouncements Not Yet Adopted”, to our consolidated financial statements contained in this Annual Report on Form 10-K for a discussion of the impact of recently issued accounting pronouncements on our consolidated financial statements at June 30, 2013, for the fiscal year then ended, as well as the expected impact on our consolidated financial statements for future periods.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

We have two kinds of market risk exposures, interest rate exposure and foreign currency exposure. We have no market risk sensitive instruments entered into for trading purposes.

In light of recent economic conditions, we reviewed the cash equivalents held by us. We do not believe that our holdings have a material liquidity risk under current market conditions.

Foreign Currency Exposure

As a result of operating in foreign markets, our financial results could be affected by significant changes in foreign currency exchange rates. We have international sales and operations in North America and Europe. Therefore, we are subject to foreign currency rate exposure. Non-U.S. transactions are denominated in the functional currencies of the respective countries in which our

37

foreign subsidiaries reside. Our consolidated assets and liabilities are translated into U.S. Dollars at the applicable exchange rates in effect as of the balance sheet date. Consolidated income and expense items are translated into U.S. Dollars at the average exchange rates for each period presented. Accumulated net translation adjustments are recorded in the accumulated other comprehensive income component of stockholders’ equity. We measure our risk related to foreign currency rate exposure on two levels, the first being the impact of operating results on the consolidation of foreign subsidiaries that are denominated in the functional currencies of their home countries, and the second being the extent to which we have instruments denominated in foreign currencies.

Foreign exchange translation gains and losses are included in our results of operations since we consolidate the results of our international operations, which are denominated in each country’s functional currency, with our U.S. results. The impact of translation gains or losses on net income from consolidating foreign subsidiaries was not material for the periods presented. We have historically had low exposure to changes in foreign currency exchange rates upon consolidating the results of our foreign subsidiaries with our U.S. results due to the size of our foreign operations in comparison to our consolidated operations. However, if the operating profits of our international operations increase as a percentage of our consolidated operations, our exposure to the appreciation or depreciation in the U.S. Dollar could have a more significant impact on our net income and cash flows. Thus, we evaluate our exposure to foreign currency fluctuation risk on an ongoing basis.

Since our foreign operations are conducted using foreign currencies, we bear additional risk of fluctuations in exchange rates because of instruments denominated in foreign currencies. We have historically had low exposure to changes in foreign currency exchange rates with regard to instruments denominated in foreign currencies, given the amount and short-term nature of the maturity of these instruments. The carrying values of financial instruments denominated in foreign currencies, including cash, cash equivalents, accounts receivable and accounts payable, approximate fair value because of the short-term nature of the maturity of these instruments.

At June 30, 2013, we performed the following sensitivity analysis to determine the impact of a 10% appreciation or depreciation in the U.S. Dollar:

Currency	Impact of 10% Appreciation or Depreciation in U.S. Dollar
	Cash		Revenue		Operating Income (Loss)
Canadian Dollar	$	309	$	1,924	$	69
British Pound		111		1,138		(87	)
Euro:
France		203		1,434		50
Germany		279		808		71

38

Item 8. Financial Statements and Supplementary Data

Index to Consolidated Financial Statements

Report of Independent Registered Public Accounting Firm	40
Consolidated Balance Sheets at June 30, 2013 and 2012	41
Consolidated Statements of Operations for the fiscal years ended June 30, 2013, 2012 and 2011	42
Consolidated Statements of Cash Flows for the fiscal years ended June 30, 2013, 2012 and 2011	43
Consolidated Statements of Changes in Stockholders’ Equity for the fiscal years ended June  30, 2013, 2012 and 2011	44
Notes to Consolidated Financial Statements (including unaudited quarterly results of operations)	45
Index to Financial Statement Schedule	78
Schedule II — Valuation and Qualifying Accounts	87

All other schedules for which provision is made in the applicable accounting regulations of the SEC are not required under the related instructions or are inapplicable and have therefore been omitted.

39

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Harris Interactive Inc.

In our opinion, the consolidated financial statements listed in the accompanying index present fairly, in all material respects, the financial position of Harris Interactive Inc. and its subsidiaries at June 30, 2013 and 2012, and the results of their operations and their cash flows for each of the three years in the period ended June 30, 2013 in conformity with accounting principles generally accepted in the United States of America. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

/s/    PRICEWATERHOUSECOOPERS LLP

PRICEWATERHOUSECOOPERS LLP

Rochester, New York

September 17, 2013

40

HARRIS INTERACTIVE INC.

CONSOLIDATED BALANCE SHEETS

(in thousands, except share and per share amounts)

	June 30, 2013			June 30, 2012
ASSETS
Current assets:
Cash and cash equivalents	$	15,744		$	11,456
Accounts receivable, less allowances of $368 and $419, respectively		19,286			19,940
Unbilled receivables		8,215			7,513
Prepaid expenses and other current assets		3,890			3,859
Deferred tax assets		755			243
Total current assets		47,890			43,011
Property, plant and equipment, net		2,466			2,500
Other intangibles, net		8,061			10,795
Other assets		536			1,080
Total assets	$	58,953		$	57,386
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	7,273		$	7,628
Accrued expenses		19,934			21,643
Current portion of outstanding debt		—			4,794
Deferred revenue		11,584			10,088
Deferred tax liabilities		253			—
Liabilities from discontinued operations		—			181
Total current liabilities		39,044			44,334
Long-term debt		—			1,199
Deferred tax liabilities		1,737			1,696
Other long-term liabilities		2,569			4,072
Commitments and contingencies (Note 18)
Stockholders’ equity:
Preferred stock, $.001 par value, 5,000,000 shares authorized; 0 shares issued and outstanding at June 30, 2013 and 2012		—			—
Common stock, $.001 par value, 100,000,000 shares authorized; 57,814,535 shares issued and outstanding at June 30, 2013 and 57,399,291 shares issued and outstanding at June 30, 2012		58			57
Additional paid-in capital		191,164			188,535
Accumulated other comprehensive income		3,813			3,833
Accumulated deficit		(179,432	)		(186,340	)
Total stockholders’ equity		15,603			6,085
Total liabilities and stockholders’ equity	$	58,953		$	57,386

The accompanying notes are an integral part of these consolidated financial statements.

41

HARRIS INTERACTIVE INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(in thousands, except share and per share amounts)

	For the Years Ended June 30,
	2013			2012			2011
Revenue from services	$	140,322		$	147,503		$	160,664
Operating expenses:
Cost of services		83,962			91,902			105,976
Selling, general and administrative		43,917			46,116			49,569
Depreciation and amortization		3,663			4,607			5,921
Restructuring and other charges		1,302			7,530			5,100
Total operating expenses		132,844			150,155			166,566
Operating income (loss)		7,478			(2,652	)		(5,902	)
Interest expense, net		316			689			1,171
Income (loss) from continuing operations before income taxes		7,162			(3,341	)		(7,073	)
Provision for income taxes		254			388			624
Income (loss) from continuing operations		6,908			(3,729	)		(7,697	)
Loss from discontinued operations, net of tax		—			(1,854	)		(756	)
Net income (loss)	$	6,908		$	(5,583	)	$	(8,453	)
Other comprehensive income (loss):
Change in fair value of interest rate swap	$	(10	)	$	108		$	304
Change in postretirement obligation		—			(63	)		(196	)
Unrealized loss on marketable securities		—			—			(1	)
Foreign currency translation adjustments		(10	)		(1,738	)		2,861
Comprehensive income (loss)	$	6,888		$	(7,276	)	$	(5,485	)
Basic and diluted net income (loss) per share:
Continuing operations	$	0.12		$	(0.07	)	$	(0.14	)
Discontinued operations		—			(0.03	)		(0.01	)
Basic and diluted net income (loss) per share	$	0.12		$	(0.10	)	$	(0.15	)
Weighted-average shares outstanding — basic		56,186,583			55,383,780			54,566,590
Weighted-average shares outstanding — diluted		58,114,355			55,383,780			54,566,590

The accompanying notes are an integral part of these consolidated financial statements.

42

HARRIS INTERACTIVE INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

	For the Years Ended June 30,
	2013			2012			2011
Cash flows from operating activities:
Net income (loss)	$	6,908		$	(5,583	)	$	(8,453	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities —
Depreciation and amortization		4,239			5,555			7,451
Deferred taxes		(180	)		(450	)		(84	)
Stock-based compensation		2,301			1,827			682
Writeoff of Asian intangible assets		—			489			—
Loss on disposal of property, plant and equipment		—			336			—
Amortization of deferred financing costs		141			102			70
(Increase) decrease in assets —
Accounts receivable		699			5,448			(1,331	)
Unbilled receivables		(649	)		(455	)		633
Prepaid expenses and other current assets		(616	)		(1,237	)		(1,227	)
Other assets		410			335			9
(Decrease) increase in liabilities —
Accounts payable		(354	)		(1,564	)		165
Accrued expenses		(1,862	)		1,413			3,214
Deferred revenue		1,503			(3,619	)		1,896
Other liabilities		(1,501	)		1,327			958
Net cash provided by operating activities		11,039			3,924			3,983
Cash flows from investing activities:
Capital expenditures		(1,040	)		(1,416	)		(810	)
Net cash used in investing activities		(1,040	)		(1,416	)		(810	)
Cash flows from financing activities:
Credit agreement amendment financing costs		—			(86	)		—
Repayments of borrowings		(5,993	)		(4,794	)		(4,794	)
Proceeds from exercise of employee stock options and employee stock purchases		346			134			239
Repurchases of common stock		(16	)		(70	)		—
Net cash used in financing activities		(5,663	)		(4,816	)		(4,555	)
Effect of exchange rate changes on cash and cash equivalents		(48	)		(460	)		1,448
Net increase (decrease) in cash and cash equivalents		4,288			(2,768	)		66
Cash and cash equivalents at beginning of period, including cash from discontinued operations		11,456			14,224			14,158
Cash and cash equivalents at end of period	$	15,744		$	11,456		$	14,224

The accompanying notes are an integral part of these consolidated financial statements.

43

HARRIS INTERACTIVE INC.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

(In thousands)

	Common Stock Outstanding					Additional Paid-in Capital			Accumulated Other Comprehensive Income			Accumulated Deficit			Total Stockholders’ Equity
	Shares			Amount
Balance at July 1, 2010		54,465		$	54	$	185,726		$	2,558		$	(172,304	)	$	16,034
Comprehensive loss:
Net loss													(8,453	)		(8,453	)
Change in fair value of interest rate swap										304						304
Change in postretirement obligation, net of tax										(196	)					(196	)
Unrealized loss on marketable securities										(1	)					(1	)
Foreign currency translation										2,861						2,861
Total comprehensive loss																(5,485	)
Issuance of stock for restricted stock grants and exercise of options		699					28									28
Issuance of common stock under Employee Stock Purchase Plan		254			1		212									213
Stock-based compensation expense							682									682
Balance at June 30, 2011		55,418		$	55	$	186,648		$	5,526		$	(180,757	)	$	11,472
Comprehensive loss:
Net loss													(5,583	)		(5,583	)
Change in fair value of interest rate swap										108						108
Change in postretirement obligation, net of tax										(63	)					(63	)
Foreign currency translation										(1,738	)					(1,738	)
Total comprehensive loss																(7,276	)
Issuance of stock for restricted stock grants and exercise of options		1,800			1		47									48
Issuance of common stock under Employee Stock Purchase Plan		246			1		83									84
Repurchases of common stock		(65	)				(70	)								(70	)
Stock-based compensation expense							1,827									1,827
Balance at June 30, 2012		57,399		$	57	$	188,535		$	3,833		$	(186,340	)	$	6,085
Comprehensive income:
Net income													6,908			6,908
Change in fair value of interest rate swap										(10	)					(10	)
Foreign currency translation										(10	)					(10	)
Total comprehensive income																6,888
Issuance of stock for restricted stock grants and exercise of options		266			1		116									117
Issuance of common stock under Employee Stock Purchase Plan		164					228									228
Repurchases of common stock		(14	)				(16	)								(16	)
Stock-based compensation expense							2,301									2,301
Balance at June 30, 2013		57,815		$	58	$	191,164		$	3,813		$	(179,432	)	$	15,603

44

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

Fiscal Years Ended June 30, 2013, 2012 and 2011

(In thousands, except share and per share amounts)

1.   Description of Business

Harris Interactive Inc. (the “Company”) is a leading global market research firm that uses online, telephone and other research methodologies to provide clients with information about the views, behaviors and attitudes of people worldwide.

2.   Summary of Significant Accounting Policies

Principles of Consolidation

The accompanying consolidated financial statements include the assets, liabilities and results of operations of the Company and its wholly-owned subsidiaries. There are no unconsolidated entities or off-balance sheet arrangements. All intercompany accounts and transactions have been eliminated.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities, if any, at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents include all highly liquid instruments with a remaining maturity of three months or less at date of purchase.

Marketable Securities

The Company accounts for its investments in accordance with the Financial Accounting Standards Board (“FASB”) guidance for debt and equity securities. Investments for all periods presented have been classified as available-for-sale securities. Available-for-sale securities are stated at fair value, with the unrealized gains and losses reported in accumulated other comprehensive income. Realized gains and losses, as well as interest and dividends on available-for-sale securities, are included in interest and other income. The cost of securities sold is based on the specific identification method.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at the invoiced amount and do not bear interest. The collectibility of outstanding client invoices is continually assessed. The Company maintains an allowance for estimated losses resulting from the inability of clients to make required payments. In estimating the allowance, the Company considers factors such as historical collections, a client’s current creditworthiness, age of the receivable balance both individually and in the aggregate, and general economic conditions that may affect a client’s ability to pay.

Concentration of Credit Risk

Financial instruments which potentially expose the Company to concentrations of credit risk consist principally of accounts receivable and unbilled receivables. An allowance for doubtful accounts is provided for in the accompanying consolidated financial statements and is monitored by

45

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

management to ensure that it is consistent with management’s expectations. Credit risk is limited with respect to accounts receivable by the Company’s large client base. For fiscal 2013, 2012 and 2011, no single client accounted for more than 10% of the Company’s consolidated revenue.

Property, Plant and Equipment

Property, plant and equipment, including improvements that significantly add to productive capacity or extend useful life, are recorded at cost. Maintenance and repairs are expensed as incurred. Upon sale or other disposition, the applicable amounts of asset cost and accumulated depreciation are removed from the accounts and the net amount, less proceeds from disposal, is charged or credited to income.

Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Estimated useful lives are as follows:

Computer equipment	3 years
Non-computer equipment	5 years
Furniture and fixtures	7 years

In accordance with the FASB guidance for leases, leasehold improvements are amortized using the straight-line method over the lesser of the estimated useful life of the assets or the term of the underlying lease arrangements.

Business Combinations

Acquisitions are accounted for under the purchase method of accounting pursuant to the FASB guidance for business combinations. Accordingly, the purchase price is allocated to the tangible assets and liabilities and intangible assets acquired, based on their estimated fair values. The excess purchase price over the fair value is recorded as goodwill and identifiable intangible assets are valued separately and amortized over their expected useful life.

Goodwill

The FASB guidance on goodwill requires the Company to test its goodwill for impairment on an annual basis and between annual tests in certain circumstances, and to write down goodwill and non-amortizable intangible assets when impaired. These assessments require the Company to estimate the fair market value of its single reporting unit. If the Company determines that the fair value of its reporting unit is less than its carrying amount, absent other facts to the contrary, an impairment charge must be recognized for the associated goodwill of the reporting unit against earnings in its consolidated financial statements. As the Company has one reportable segment, it utilizes the entity-wide approach for assessing goodwill.

Since 2002, the Company has evaluated goodwill for impairment using the two-step process as prescribed in the FASB guidance. The first step is to compare the fair value of the reporting unit to the carrying amount of the reporting unit. If the carrying amount exceeds the fair value, a second step must be followed to calculate impairment. Otherwise, if the fair value of the reporting unit exceeds the carrying amount, the goodwill is not considered to be impaired as of the measurement date. To determine fair value for its reporting unit, the Company uses the fair value of the cash flows that its reporting unit can be expected to generate in the future. This valuation method requires management

46

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

to project revenues, operating expenses, working capital investment, capital spending and cash flows for the reporting unit over a multiyear period, as well as determine the weighted average cost of capital to be used as a discount rate.

In September 2011, the FASB issued updated guidance that now allows an entity to first assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying value as the basis for determining whether it is then necessary to apply the two-step goodwill impairment test as prescribed by current guidelines. The Company adopted the updated guidance on January 1, 2012.

Other Intangible Assets

Intangible assets with estimable useful lives are amortized over their respective estimated useful lives to the estimated residual values and reviewed for impairment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers important that could trigger a review for impairment include the following:

Ÿ Significant under-performance relative to historical or projected future operating results;

Ÿ Significant changes in the manner of the Company’s use of acquired assets or the strategy for its overall business;

Ÿ Significant negative industry or economic trends;

Ÿ Significant decline in the Company’s stock price for a sustained period; and

Ÿ Significant decline in the Company’s market capitalization relative to net book value.

The Company’s intangible assets are stated at cost less accumulated amortization and are amortized over estimated useful lives that range as follows:

Contract-based intangibles	2 to 4 years
Internet respondent database	2 to 9 years
Customer relationships	3 to 10 years
Trade names	0.5 to 20 years

The Company has no indefinite-lived intangible assets.

Computer Software Developed or Obtained for Internal Use

The Company follows the provisions of the FASB guidance for internally developed software, which addresses the accounting for the costs of computer software developed or obtained for internal use and identifies the characteristics of internal use software. Costs that satisfy the capitalization criteria prescribed in the FASB guidance are included in other assets in the Company’s consolidated balance sheet and amounted to $602 and $986 at June 30, 2013 and 2012, respectively. Amortization expense related to these costs amounted to $576, $948 and $1,411 for the fiscal years ended June 30, 2013, 2012 and 2011, respectively.

Long-Lived Assets

In accordance with the FASB guidance for property, plant, and equipment, the Company evaluates the recoverability of the carrying value of its long-lived assets, excluding goodwill, based on

47

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

undiscounted cash flows to be generated from each asset group compared to the original estimates used in measuring the assets.

Events that trigger a test for recoverability include material adverse changes in the projected revenues and expenses, significant underperformance relative to historical or projected future operating results, and significant negative industry or economic trends. A test for recoverability also is performed when the Company has committed to a plan to sell or otherwise dispose of an asset group and the plan is expected to be completed within a year. Recoverability of an asset group is evaluated by comparing its carrying value to the future net undiscounted cash flows expected to be generated by the asset group. If the comparison indicates that the carrying value of an asset group is not recoverable, an impairment loss is recognized. The impairment loss is measured by the amount by which the carrying amount of the asset group exceeds the estimated fair value. When an impairment loss is recognized for assets to be held and used, the adjusted carrying amount of those assets is depreciated over its remaining useful life. Restoration of a previously-recognized long-lived asset impairment loss is not allowed.

The Company estimates the fair value of an asset group based on market prices (i.e., the amount for which the asset could be bought by or sold to a third party), when available. When market prices are not available, the Company estimates the fair value of the asset group using the income approach and/or the market approach. The income approach uses cash flow projections. Inherent in the Company’s development of cash flow projections are assumptions and estimates derived from a review of its operating results, approved business plans, expected growth rates and cost of capital, among others. The Company also makes certain assumptions about future economic conditions, interest rates, and other market data. Many of the factors used in assessing fair value are outside the control of management, and these assumptions and estimates can change in future periods.

Changes in assumptions or estimates could materially affect the determination of fair value of an asset group, and therefore could affect the amount of potential impairment of the asset. The following assumptions are key to the Company’s income approach:

Ÿ Business Projections — The Company makes assumptions about the level of demand for its services in the marketplace. These assumptions drive the Company’s planning assumptions for revenue growth. The Company also makes assumptions about its cost levels. These assumptions are key inputs for developing the Company’s cash flow projections. These projections are derived using the Company’s internal business plans.

Ÿ Growth Rate — The growth rate is the expected rate at which an asset group’s earnings stream is projected to grow beyond the planning period.

Ÿ Economic Projections — Assumptions regarding general economic conditions are included in and affect the Company’s assumptions regarding revenue from services. These macroeconomic assumptions include inflation, interest rates, and foreign currency exchange rates.

Fair Value of Financial Instruments

On July 1, 2008, the Company adopted the FASB guidance for fair value measurements, which defines fair value, establishes a fair value hierarchy and requires expanded disclosures about fair value measurements. On this same date, the Company adopted additional FASB guidance for fair value measurements which permits entities to choose to measure many financial instruments and certain other items at fair value at specified election dates. The Company did not elect the fair value option for

48

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

any financial assets and liabilities existing at July 1, 2008 which had not previously been carried at fair value. Any future transacted financial assets or liabilities will be evaluated for the fair value election as prescribed by this guidance.

The fair value of the Company’s cash equivalents is derived from quoted market prices for similar instruments, with all significant inputs derived from or corroborated by observable market data. The fair value of the Company’s interest rate swap was based on quotes from the respective counterparty, which are corroborated by the Company using discounted cash flow calculations based upon forward interest-rate yield curves obtained from independent pricing services. The carrying value of the Company’s accounts receivable, accounts payable and accrued expenses approximate their fair value. The Company previously had outstanding debt under its credit facilities, which was considered a financial instrument. The carrying amount of this debt approximated its fair value as the rate of interest on the Company’s term loans that were outstanding under its credit facilities reflected current market rates of interest for similar instruments with comparable maturities.

Derivative Financial Instruments

The Company used an interest rate swap to manage the economic effect of the variable interest obligation on the outstanding debt under its credit agreement prior to its termination on June 28, 2013, so that the interest payable on the outstanding debt effectively became fixed at a certain rate, thereby reducing the impact of future interest rate changes on the Company’s future interest expense. On June 28, 2013, the Company terminated the interest rate swap for a nominal amount in connection with the payment of all remaining amounts due on its outstanding debt.

The Company accounted for its interest rate swap in accordance with the FASB guidance for derivatives and hedging. The Company recorded the interest rate swap’s fair value in other assets or liabilities in its consolidated balance sheet. The effective portion of the change in the interest rate swap’s fair value was recorded as a component of accumulated other comprehensive income and was recorded as interest expense when the hedged debt affects interest expense. The ineffective portion of the change in fair value was recognized in interest expense in the period of the change.

The interest rate swap was not an effective cash flow hedge at June 30, 2011 as a result of the covenant violations as discussed below in Note 11, “Borrowings”, and the Company opted not to re-designate the interest rate swap as a cash flow hedge at September 30, 2011. As such, changes in the fair value of the interest rate swap were recorded through interest expense for the fiscal year ended June 30, 2012 and throughout fiscal 2013 until the interest rate swap was terminated on June 28, 2013.

Post-Employment Payments

The Company has entered into employment and letter agreements with certain of its executives and other employees that obligate the Company to make post-employment payments for varying periods of time and under terms and circumstances set forth in these agreements. In part, the payments are in consideration for obligations of the individuals not to engage in certain competitive activities after termination of their employment, and in part, the payments relate to other relationships between the parties. The Company accounts for its obligations under these agreements in accordance with the FASB guidance for non-retirement post-employment benefits.

49

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

Revenue Recognition

The Company recognizes revenue from services on a proportional performance basis. In assessing contract performance, both input and output criteria are reviewed. Costs incurred are used as an objective input measure of performance. The primary input of all work performed under these arrangements is labor. As a result of the relationship between labor and cost, there is normally a direct relationship between the costs incurred and the proportion of the contract performed to date. Costs incurred as an initial proportion of expected total costs is used as an initial proportional performance measure. This indicative proportional performance measure is always subsequently validated against more subjective criteria (i.e. relevant output measures) such as the percentage of interviews completed, percentage of reports delivered to a client and the achievement of any project milestones stipulated in the contract. In the event of divergence between the objective and more subjective measures, the more subjective measures take precedence since these are output measures.

Clients are obligated to pay based upon services performed, and in the event that a client cancels the contract, the client is responsible for payment for services performed through the date of cancellation. Invoices to clients in the ordinary course are generated based upon the achievement of specific events, as defined by each contract, including deliverables, timetables, and incurrence of certain costs. Such events may not be directly related to the performance of services. Revenues earned on contracts in progress in excess of billings are classified as unbilled receivables. Amounts billed in excess of revenues earned are classified as deferred revenue.

In accordance with the FASB guidance for revenue recognition, revenue includes amounts billed to clients for subcontractor costs incurred in the completion of surveys and reflects reductions offered to clients in the form of rebates and reimbursements of out-of-pocket expenses related to service contracts.

Cost of Services

The Company’s direct costs of providing services principally consist of project personnel, which relate to the labor costs directly associated with a project, panelist incentives, which represent cash and non-cash incentives awarded to individuals who complete surveys, data processing, which represents both the internal and outsourced processing of survey data, and other direct costs related to survey production, including the amortization of software developed for internal use.

Panelist Incentives

The Company’s HIpoints loyalty program is designed to reward respondents who register for its panel, complete online surveys, and refer others to join its online panel. The earned points are non-transferable and may be redeemed for gifts from a specific product portfolio at any time prior to expiration. Points awarded under the HIpoints program expire after twelve months of account inactivity, if a panelist cancels his or her registration or opts out of the program, or if the e-mail address used by a panelist for the program is no longer valid. The Company maintains a reserve for obligations with respect to future redemption of outstanding points based on the expected redemption rate of the points. This expected redemption rate is based on the Company’s actual redemption rates since the inception of the program. An actual redemption rate that differs from the expected redemption rate could have a material effect on the Company’s results of operations.

50

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

In addition, certain of the Company’s panelists receive cash incentives for participating in surveys from the Company, which are earned by the panelist when the Company receives a timely survey response. The Company accrues these incentives in the period in which they are earned.

Marketing and Advertising Expenses

Marketing and advertising costs are expensed as incurred and are included in selling, general and administrative expense in the accompanying consolidated statements of operations. Such expenses amounted to $878, $592 and $732 for the fiscal years ended June 30, 2013, 2012 and 2011, respectively.

Stock-Based Compensation

The FASB guidance for stock-based compensation requires that all share-based payments to employees after July 1, 2005, including employee stock options and shares issued to employees under the Company’s Employee Stock Purchase Plans, be recognized in the financial statements as stock-based compensation expense based on their fair value on the date of grant using an option-pricing model. In determining the fair value of stock options, the Company uses the Black-Scholes option pricing model, which employs the following assumptions:

Ÿ Expected volatility — based on historical volatilities from daily share price observations for the Company’s stock covering a period commensurate with the expected term of the options granted.

Ÿ Expected life of the option — based on the vesting terms of the respective option and a contractual life of ten years, calculated using the “simplified method” as allowed by ASC 718-10 and corroborated through review of the expected life assumptions of publicly-traded market research companies.

Ÿ Risk-free rate — based on the implied yield available at the time the options were granted on U.S. Treasury zero coupon issues with a remaining term equal to the expected life of the option when granted.

Ÿ Dividend yield — based on the Company’s historical practice of electing not to pay dividends to its stockholders.

Expected volatility and the expected life of the options granted, both of which impact the fair value of the options calculated under the Black-Scholes option pricing model, involve management’s best estimates at that time. The weighted-average assumptions used to value options during the fiscal years ended June 30, 2013, 2012 and 2011, respectively, are set forth in Note 13, “Stock-Based Compensation”.

The fair value of restricted stock awards is based on the price per share of the Company’s common stock on the date of grant. The Company grants options to purchase its stock at fair value as of the date of grant, and recognizes compensation expense for only the portion of options or restricted shares that are expected to vest. Therefore, the Company applies estimated forfeiture rates that are derived from historical employee termination behavior and the vesting period of the respective stock options or restricted shares. Changes in estimated forfeitures are recognized through a cumulative catch-up adjustment, which is recognized in the period of change, and also impact the amount of unamortized stock-based compensation expense to be recognized in future periods.

51

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

A deferred tax asset is recorded on the stock-based compensation expense required to be accrued under the FASB guidance. A current income tax deduction arises at the time of vesting (restricted stock) or exercise (stock options). In the event the current income tax deduction is greater or less than the associated deferred tax asset, the difference is required to be charged first to the windfall tax benefit pool. In the event that there is not an adequate pool of windfall tax benefits, the shortfall is charged to expense. The Company elected to adopt the alternative method of calculating the historical pool of windfall benefits as permitted by the FASB guidance.

Debt Issuance Costs

Debt issuance costs are amortized and recognized as interest expense under the effective interest method over the expected term of the related debt. Unamortized debt issuance costs related to extinguished debt are expensed at the time the debt is extinguished and recorded as a component of the gain or loss recognized upon extinguishment. Unamortized debt issuance costs are recorded in other assets in the consolidated balance sheet.

Income Taxes

The realizability of deferred income tax assets is based on a more likely than not standard. If it is determined that it is more likely than not that deferred income tax assets will not be realized, a valuation allowance must be established against the deferred income tax assets.

Realization of the Company’s deferred tax assets is dependent primarily on the generation of future taxable income. In considering the need for a valuation allowance, the Company considers its historical, as well as, future projected taxable income along with other positive and negative evidence in assessing the realizability of its deferred tax assets.

During the fiscal years ended June 30, 2013, 2012, and 2011, management evaluated the need to maintain previously established full valuation allowances of $20,896, $24,794, and $21,767, respectively, against the Company’s net U.S. and U.K. deferred tax assets and concluded that full valuation allowance against these deferred tax assets continued to be appropriate due to, among other reasons, the realized cumulative accounting losses sustained in both jurisdictions.

During the fiscal year ending June 30, 2014, the Company may realize a three year cumulative accounting profit in the U.S. If this occurs, the Company will also consider other positive and negative evidence such as reviewing its current financial performance, financial and taxable income projections, its market environment and other factors, in evaluating the continued need for a full, or partial, valuation allowance. Any reversal of our valuation allowance will favorably impact the Company’s results of operations in the period of the reversal.

The Company follows the asset and liability approach to account for income taxes in accordance with the FASB guidance for income taxes, which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of operating loss carryforwards and temporary differences between the carrying amounts and the tax bases of assets and liabilities. Through December 31, 2010, the Company did not provide U.S. deferred income taxes applicable to the unremitted earnings of its foreign subsidiaries, as these amounts were considered to be indefinitely reinvested outside the U.S. During the third quarter of fiscal 2011, the Company began to provide U.S. deferred income taxes applicable to the unremitted earnings of certain of its foreign subsidiaries, as more fully described below in Note 16, “Income Taxes”.

52

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

During the fiscal years ended June 30, 2011 and 2012, the Company recorded $132 and $154, respectively, in French business taxes and presented the related expense within the selling, general and administrative line of its consolidated statement of operations. During the fiscal year ended June 30, 2013, the Company recorded $151 in such expense and presented it in the provision for income taxes line of its consolidated statement of operations based on the profit-related nature of this tax. The prior year amounts have been corrected to conform to current year presentation. Based on the Company’s assessment, this adjustment did not have a material impact on its fiscal 2011 or fiscal 2012 results of operations.

During the fiscal year ended June 30, 2011, the Company recorded $338 in French research and development credits and presented those credits within the provision for income taxes line of its consolidated statement of operations. During the fiscal year ended June 30, 2012, the Company recorded $124 in such credits and presented them in the selling, general and administrative line of its consolidated statement of operations based on the determined refundable nature of these credits. At that time, the prior year amount was corrected to conform to current year presentation. Based on the Company’s assessment, this adjustment did not have a material impact on its fiscal 2011 results of operations.

On July 1, 2007, the Company adopted the FASB guidance for uncertain tax positions, which contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return and which is now incorporated into the FASB guidance for income taxes. Applying the two-step approach, the Company first determines if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is that the Company measures the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties related to uncertain tax positions in the provision for income taxes line of its consolidated statements of operations.

Net Income (Loss) Per Share

In accordance with the FASB guidance on earnings per share, basic net income (loss) per share amounts are computed by dividing net income (loss) by the weighted-average number of common shares outstanding for the period. Diluted net income (loss) per share reflects the assumed exercise and conversion of employee stock options that have an exercise price that is below the average market price of the common shares for the respective periods. The treasury stock method is used in calculating diluted shares outstanding whereby assumed proceeds from the exercise of stock options, net of average unrecognized stock-based compensation expense for stock options and restricted stock, and the related tax benefit are assumed to be used to repurchase common stock at the average market price during the period. When the impact of stock options or other stock-based compensation is anti-dilutive, they are excluded from the calculation.

Foreign Currency Translation

For the Company’s subsidiaries located outside of the United States, the local currency is the functional currency. In accordance with FASB guidance on foreign currency matters, the financial statements of those subsidiaries are translated into U.S. Dollars as follows. Consolidated assets and liabilities are translated at the exchange rates in effect at the balance sheet date. Consolidated income, expenses and cash flows are translated at the average exchange rates for each period and

53

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

2.   Summary of Significant Accounting Policies — (Continued)

stockholders’ equity is translated using historical exchange rates. The resulting translation adjustment is recorded as a component of accumulated other comprehensive income (loss) in the accompanying consolidated balance sheets.

Comprehensive Income (Loss)

The Company accounts for comprehensive income (loss) in accordance with the FASB guidance on comprehensive income. Comprehensive income (loss) consists of two components, net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) refers to revenue, expenses, gains and losses that, under generally accepted accounting principles, are recorded as an element of stockholders’ equity but are excluded from net income. The Company’s other comprehensive income (loss) is comprised of changes in the fair value of the Company’s interest rate swap, any unrealized holding gain (loss) on available-for-sale marketable securities, and the foreign currency translation adjustments from those subsidiaries not using the U.S. Dollar as their functional currency.

Segment Reporting

The Company reports segment information in accordance with the FASB guidance on segment reporting. The Company operates a globally consistent business model, offering custom market research to its customers in the geographic regions in which it operates. Geographic management facilitates local execution of the Company’s global strategies. However, the Company maintains global leaders for the majority of its critical business processes, and the most significant performance evaluations and resource allocations made on a global basis by the Company’s chief operating decision-maker. Accordingly, the Company has concluded that it has one reportable segment.

3.   Recently Adopted Accounting Pronouncements and Accounting Pronouncements Not Yet Adopted

Fair Value Measurements

Effective July 1, 2012, the Company adopted the FASB amended guidance to achieve common fair value measurement and disclosure requirements under GAAP. This amended guidance provided clarification about the application of existing fair value measurement and disclosure requirements, and expands certain other disclosure requirements. The adoption of this amended guidance did not have a material impact on the Company’s consolidated financial statements.

Presentation of Comprehensive Income

Effective July 1, 2012, the Company adopted the FASB amended guidance requiring an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. This amended guidance eliminated the option to present the components of other comprehensive income as part of the statement of stockholders’ equity. The adoption of this amended guidance required changes in presentation only and did not have an impact on the Company’s consolidated financial statements.

54

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

4.   Restructuring and Other Charges

Restructuring

Fiscal 2013

During the fourth quarter of fiscal 2013, the Company reduced its occupancy of leased office space at its Brentford, United Kingdom, Ottawa, Canada, and Paris, France facilities. The Company incurred $1,302 in lease exit costs associated with the remaining lease obligations, all of which involve cash payments. All actions associated with the leased office space reductions were completed in June 2013, and all cash payments will be completed in June 2015.

Fiscal 2012

During fiscal 2012, the Company continued to take actions designed to re-align the cost structure of its U.S. and U.K. operations.

Ÿ The Company reduced headcount at its U.S. facilities throughout fiscal 2012, as follows:

Ÿ During the first quarter of fiscal 2012, the Company reduced headcount by a total of 23 full-time employees and incurred $389 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in July and August 2011 and all actions were completed at those respective times. Related cash payments were completed by February 2012.

Ÿ During the second quarter of fiscal 2012, the Company reduced headcount by a total of 10 full-time employees and incurred $260 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in October and December 2011 and all actions were completed at those respective times. Related cash payments were completed by March 2012.

Ÿ During the fourth quarter of fiscal 2012, the Company reduced headcount by a total of 20 full-time employees and incurred $644 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in June 2012 and all actions were completed at that time. Related cash payments were completed by December 2012.

Ÿ During the first quarter of fiscal 2012, the Company reduced headcount at its U.K. facilities by a total of 56 full-time employees and incurred $1,008 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in July 2011 and all actions were completed at that time. Related cash payments were completed by January 2012.

Ÿ Throughout fiscal 2012, the Company reduced its occupancy of leased office space. Specifically, the Company reduced occupancy of leased office space at its Rochester, New York, Princeton, New Jersey, Reston, Virginia, Brentford, United Kingdom, and Ottawa, Canada facilities. The Company incurred $5,705 in lease exit costs associated with the remaining lease obligations, all of which involve cash payments. All actions associated with the leased office space reductions were completed by June 2012, and all cash payments will be completed by January 2018.

55

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

4.   Restructuring and Other Charges — (Continued)

Fiscal 2011

During the second and fourth quarters of fiscal 2011, the Company took actions designed to re-align the cost structure of its U.K. operations. Specifically, the Company reduced headcount at its U.K. facilities by a total of 27 full-time employees and incurred $834 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in December 2010 and April 2011 and all actions were completed at those respective times. Related cash payments were completed in June 2011.

During the third and fourth quarters of fiscal 2011, the Company took actions designed to re-align the cost structure of its U.S. operations. Specifically, the Company reduced headcount at its U.S. facilities by a total of 21 full-time employees and incurred $330 in one-time termination benefits, all of which involved cash payments. The reductions in staff were communicated to the affected employees in December 2010 and April 2011 and all actions were completed at those respective times. Related cash payments were completed in June 2011.

During the fourth quarter of fiscal 2011, the Company reduced its occupancy of leased office space at its Norwalk, Connecticut, Brentford, United Kingdom, and Portland, Oregon facilities. The Company incurred $1,942 in lease exit costs associated with the remaining lease obligations, all of which involve cash payments. All actions associated with the leased office space reductions were completed in June 2011, and all cash payments will be completed in June 2015.

Summary of Restructuring Charges and Reserves

The following table summarizes the restructuring charges recognized in our consolidated statements of operations for the fiscal years ended June 30:

	2013		2012		2011
Termination benefits	$	—	$	2,301	$	1,165
Lease commitments		1,302		5,705		1,942
	$	1,302	$	8,006	$	3,107

The following table summarizes activity during fiscal 2013 with respect to the Company’s remaining reserves for the restructuring activities described above and those undertaken in prior fiscal years:

	Balance, July 1, 2012		Costs Incurred		Changes in Estimate		Cash Payments			Non-Cash Settlements		Balance, June 30, 2013
Termination benefits	$	298	$	—	$	—	$	(298	)	$	—	$	—
Lease commitments		6,278		1,302		—		(2,154	)		—		5,426
Remaining reserve	$	6,576	$	1,302	$	—	$	(2,452	)	$	—	$	5,426

56

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

4.   Restructuring and Other Charges — (Continued)

Other Charges

Other charges reflected in the “Restructuring and other charges” line shown on the Company’s consolidated statements of operations for the fiscal years ended June 30, 2012 and 2011 included the following:

Ÿ Post-employment payments to former senior executives — In connection with their departures from the Company during fiscal 2011, we reached negotiated settlements with Kimberly Till, Pavan Bhalla and Enzo Micali. Under the separation agreements, as modified, all cash payments to Ms. Till were completed in December 2012, while all cash payments to Messrs. Bhalla and Micali were completed during fiscal 2012.

Ÿ Other — For fiscal 2011, “Other” included costs associated with reorganizing the operational structure of the Company’s Canadian operations. In October 2011, the Company’s obligation to fund those costs lapsed and accordingly, a credit of $331 was recognized at that time.

	2012			2011
Post-employment payments to former senior executives	$	(97	)	$	1,312
Other		(331	)		681
	$	(428	)	$	1,993

There were no such charges during the fiscal year ended June 30, 2013.

5.   Discontinued Operations

In July 2011, the Company’s Board of Directors (the “Board”) approved the closure of its operations in Hong Kong, Singapore and Shanghai (collectively, “Harris Asia”). This decision was based on the Board’s determination that Harris Asia’s operations did not adequately support the Company’s strategic objectives. While the operations of Harris Asia ceased as of September 30, 2011, significant future cash flows attributable to those operations as a result of collecting outstanding accounts receivable and settling accounts payable and accrued expenses at December 31, 2011 and September 30, 2011 had not yet been eliminated. As such, the Company determined that Harris Asia’s operations did not qualify for treatment as discontinued operations for the fiscal quarters ended September 30, 2011 and December 31, 2011.

In connection with the Company’s closure of Harris Asia, the following charges were initially recognized during fiscal 2012 in the “Restructuring and other charges” line shown on the Company’s consolidated statements of operations and were subsequently reclassified to discontinued operations for the fiscal quarter ended March 31, 2012, since all significant future cash flows attributable to Harris Asia had been eliminated at that time:

Writeoff of intangible assets	$	489
Termination benefits to former employees		390
Payments to terminate office and equipment leases		231
Professional fees		180
Writeoff of fixed assets		149
Other		(23	)
	$	1,416

57

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

5.   Discontinued Operations — (Continued)

The revenues and losses attributable to Harris Asia and reported in discontinued operations were as follows for the fiscal years ended June 30:

	2012			2011
Revenues	$	493		$	4,600
Loss from discontinued operations		(1,854	)		(756	)

The balance sheet of the discontinued operations consisted solely of $181 in accrued expenses at June 30, 2012. There were no assets, liabilities, revenue or expenses of the discontinued operations at June 30, 2013.

6.   Fair Value Measurements

The hierarchy for inputs used in measuring fair value for financial assets and liabilities maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The hierarchy is broken down into three levels:

Ÿ Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Ÿ Level 2 inputs include data points that are observable such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical assets or similar assets or liabilities in markets that are not active, and inputs (other than quoted prices) such as interest rates and yield curves that are observable for the asset and liability, either directly or indirectly.

Ÿ Level 3 inputs are unobservable data points for the asset or liability, and include situations where there is little, if any, market activity for the asset or liability.

The following table presents the fair value hierarchy for the Company’s financial assets and liabilities measured at fair value on a recurring basis at June 30:

	Recurring Fair Value Measurements
	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total
At June 30, 2013
Financial liabilities:
Interest rate swap contract	$	—	$	—	$	—	$	—
At June 30, 2012
Financial liabilities:
Interest rate swap contract	$	—	$	174	$	—	$	174

The fair value of the Company’s interest rate swap was based on quotes from the respective counterparty, which are corroborated by the Company using discounted cash flow calculations based upon forward interest-rate yield curves obtained from independent pricing services.

58

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

7.   Property, Plant and Equipment

At June 30, property, plant and equipment consisted of the following:

	2013			2012
Furniture and fixtures	$	5,825		$	5,911
Equipment		36,095			35,346
Leasehold improvements		6,559			6,638
		48,479			47,895
Accumulated depreciation		(46,013	)		(45,395	)
	$	2,466		$	2,500

Depreciation expense on property, plant and equipment amounted to $1,079, $1,836 and $3,138 for the fiscal years ended June 30, 2013, 2012 and 2011, respectively.

8.   Goodwill

The Company had no goodwill at June 30, 2013 or 2012.

9.   Acquired Intangible Assets Subject to Amortization

At June 30, acquired intangible assets subject to amortization consisted of the following:

	2013
	Weighted-Average Amortization Period (In Years)		Gross Carrying Amount		Accumulated Amortization		Net Book Value
Contract-based intangibles		3	$	1,766	$	1,766	$	—
Internet respondent database		7		3,148		3,144		4
Customer relationships		10		20,447		14,838		5,609
Trade names		16		5,248		2,800		2,448
Total			$	30,609	$	22,548	$	8,061
	2012
	Weighted-Average Amortization Period (In Years)		Gross Carrying Amount		Accumulated Amortization		Net Book Value
Contract-based intangibles		3	$	1,768	$	1,768	$	—
Internet respondent database		7		3,080		2,861		219
Customer relationships		10		20,849		12,974		7,875
Trade names		16		5,250		2,549		2,701
Total			$	30,947	$	20,152	$	10,795

59

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

9.   Acquired Intangible Assets Subject to Amortization — (Continued)

	2013		2012		2011
Aggregate amortization expense:
For the fiscal year ended June 30:	$	2,584	$	2,771	$	2,782
Estimated amortization expense for the fiscal years ending June 30:
2014	$	2,129
2015	$	1,553
2016	$	1,430
2017	$	1,386
2018	$	299
Thereafter	$	1,602

The gross carrying amount and accumulated amortization of the Company’s acquired intangible assets for the fiscal years ended June 30, 2013 and 2012, as well as the related amortization expense, reflect the impact of foreign currency exchange rate fluctuations during the period.

10.     Accrued Expenses

At June 30, accrued expenses consisted of the following:

	2013		2012
Panelist incentives	$	2,574	$	2,702
Project-related accruals		1,581		2,910
Payroll and withholding expenses		1,901		1,890
Accrued vacation		1,677		1,772
Bonuses and commissions		4,161		3,715
Other		8,040		8,654
	$	19,934	$	21,643

“Other” consists of accrued expenses that are individually less than 5% of total current liabilities.

11.     Borrowings

On June 30, 2010, the Company entered into an Amended and Restated Credit Agreement with JPMorgan Chase Bank, N.A. (“JPMC”), as Administrative Agent and Issuing Bank, and the Lenders party thereto, as further amended on August 27, 2010 (the “Credit Agreement”).

60

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

11.     Borrowings — (Continued)

The principal terms of the Credit Agreement are described below:

Credit Agreement

Availability:

$5,000 Revolving Line

Ÿ     The Revolving Line may be used to back letters of credit.

Ÿ     Requires the Company to maintain a minimum cash balance of the greater of $5,000 and 1.2 times the outstanding amount under the Revolving Line (including outstanding letters of credit)

Term Loan – original principal, $15,581

Interest:

Company option:

Ÿ     Base Rate (greater of Federal Funds Rate plus 0.5%, LIBOR plus 1%, or Prime) plus an Applicable Rate based on the pricing grid tied to the Company’s Consolidated Total Leverage Ratio, as described below (the “Pricing Grid”)

OR

Ÿ    LIBOR plus an Applicable Rate based on the Pricing Grid

The Company elected LIBOR and the interest swap agreement fixes the LIBOR-based portion of the rate at 4.32%

Interest payments are due at end of LIBOR interest periods, but at least quarterly in arrears Letter of credit fees equal to 5% of outstanding face amounts until the first quarterly adjustment pursuant to the Pricing Grid, and are set under the Pricing Grid thereafter

Interest Rate Swap:

Fixes the floating LIBOR interest portion of the rates on the amounts outstanding under the Term Loan at 4.32% through September 30, 2013

Three-month LIBOR rate received on the swap matches the LIBOR base rate paid on the Term Loan

Unused Facility Fees:

Fee fixed at 0.75% of unused Revolving Line amount

Principal Payments:

Term Loan Maturity – September 30, 2013

Revolving Line Maturity – September 30, 2013

Revolving Line – payable at maturity

Quarterly Term Loan Payments – $1,199

Financial Covenants:

Minimum Consolidated Interest Coverage Ratio of at least 3.00:1.00

Maximum Consolidated Leverage Ratio of 2.90:1.00 for quarterly periods ending through December 31, 2010, 2.70:1.00 for the quarterly period ending March 31, 2011, and 2.50:1.00 for quarterly periods ending thereafter Minimum cash balance of the greater of $5,000 and 1.2 times the outstanding amount under the Revolving Line (including outstanding letters of credit)

Collateral:

Secured by all domestic assets and 66% of equity interests in first tier foreign subsidiaries

61

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

11.     Borrowings — (Continued)

On June 28, 2013, the Company completed the two remaining principal payments due on its term loan and accordingly, had no outstanding debt under the Credit Agreement at June 30, 2013. The revolving line of credit under the Credit Agreement, which matures on September 30, 2013, remains unchanged and in place.

The Pricing Grid for the term loan provided for quarterly adjustment of rates and fees, and was as follows:

Pricing Level	Consolidated Total Leverage Ratio	ABR Applicable Rate	Adjusted LIBO Applicable Rate	Letter of Credit Applicable Rate	Commitment Fee Rate
1	< 1.0	2.50%	3.50%	3.50%	0.50%
2	³ 1.0 but < 1.5	3.25%	4.25%	4.25%	0.75%
3	³ 1.5 but < 2.0	3.50%	4.50%	4.50%	0.75%
4	³ 2.0 but < 2.5	3.75%	4.75%	4.75%	0.75%
5	³ 2.5	4.00%	5.00%	5.00%	1.00%

The Pricing Grid continues to apply to the revolving line of credit, with the rates and fees adjusting on a quarterly basis as set forth above.

The Credit Agreement contains customary representations, default provisions, and affirmative and negative covenants, including among others prohibitions of dividends, sales of certain assets and mergers, and restrictions related to acquisitions, indebtedness, liens, investments, share repurchases and capital expenditures. Among others, the Company may freely transfer assets and incur obligations among its domestic subsidiaries, but limitations apply to transfers of assets and loans to foreign subsidiaries.

Amendment Agreement and Waiver

At June 30, 2011, the Company was not in compliance with the Consolidated Total Leverage and Consolidated Interest Coverage Ratio covenants contained in the Credit Agreement largely due to the magnitude of restructuring and other charges incurred during the fiscal year ended June 30, 2011. As a result, on September 27, 2011, the Company entered into Amendment Agreement No. 2 and Waiver (“Amendment No. 2”) to the Credit Agreement. Pursuant to Amendment No. 2, these covenant violations were permanently waived. Amendment No. 2 includes both the addition and modification of certain definitions, terms, and financial covenants in the Credit Agreement. Obligations under the Credit Agreement, as amended by Amendment No. 2, continue to be secured by the Company’s domestic assets and 66% of the equity interests in first tier foreign subsidiaries. In accordance with ASC Topic 470, the Company evaluated the change in cash flows, determined that there was not a greater than 10% change, and concluded that Amendment No. 2 did not result in an extinguishment of debt.

The Company’s credit facilities under the Credit Agreement, as amended by Amendment No. 2, consisted of its term loan, which was to mature September 30, 2013 but was paid off in full on June 28, 2013, and consists of a revolving line of credit. A maximum amount of $5,000 remains available under the revolving line of credit, subject to the Company’s satisfaction of certain conditions. Pursuant to Amendment No. 2, the manner in which outstanding amounts accrue interest remains unchanged, except that the Eurodollar Applicable Rate (Adjusted LIBO Applicable Rate) and ABR Applicable Rate were fixed at 5.50% and 4.50%, respectively, through March 31, 2012.

62

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

11.     Borrowings — (Continued)

Amendment No. 2 also impacted certain financial covenants, as follows:

Ÿ The Consolidated Interest Coverage Ratio and Consolidated Total Leverage Ratio covenants were suspended for the fiscal quarters ended September 30, 2011, December 31, 2011 and March 31, 2012. During each of those fiscal quarters, the Company was subject to trailing twelve month adjusted EBITDA covenants of $4,548, $3,817 and $4,424, respectively.

Ÿ For fiscal quarters commencing on or after April 1, 2012, the Company is subject to the Consolidated Interest Coverage Ratio and Consolidated Total Leverage Ratio covenants contained in the Credit Agreement.

Ÿ Cash paid to fund restructuring and other charges incurred on or before September 30, 2011 was limited to amounts agreed upon in Amendment No. 2.

Ÿ The Company was required to maintain minimum global cash of $7,000 and U.S. cash of $1,000 through June 30, 2012, and was subject to only a minimum global cash requirement of $5,000 during fiscal 2013.

Fiscal 2013 Loan Repayment

On June 28, 2013, the Company completed the last two remaining term loan payments due under the Credit Agreement, as amended by Amendment No. 2. As a result of making these payments, which totaled $2,398, the Company had no outstanding debt as of June 30, 2013. In connection with the debt payoff, the Company terminated the associated interest rate swap agreement for a nominal amount. The terms of the Company’s revolving line of credit under the Credit Agreement, as amended by Amendment No. 2, remain unchanged.

At June 30, 2013 and June 30, 2012, the Company had no outstanding borrowings under the revolving line of credit and $341 and $345, respectively, in outstanding letters of credit. The outstanding letters of credit reduce the remaining undrawn portion of the revolving line of credit that is available for future borrowings.

Interest Rate Swap

Effective September 21, 2007, the Company entered into an interest rate swap agreement with JPMC, which effectively fixed the floating LIBOR interest portion of the rates on the term loans outstanding under the Credit Agreement at 5.08% through September 21, 2012. The three-month LIBOR rate received on the swap matched the LIBOR base rate paid on the term loans since both used three-month LIBOR. The swap had an initial notional value of $34,625, which declined as payments were made on the term loans so that the amount outstanding under those term loans and the notional amount of the swap were always equal.

As a result of Amendment No. 2, the Company modified the terms of its interest rate swap to ensure that the notional amount of the swap matched the outstanding amount of the term loan and the three-month LIBOR rate received on the swap matched the LIBOR base rate on the term loan. At that time, the term of the interest rate swap was extended through September 30, 2013 to be consistent with the maturity date of the term loan and the applicable spread referenced in the pricing grid set forth above is added to the 4.32% rate fixed by the interest rate swap. As a result of these modifications, the Company re-designated its interest rate swap as a cash flow hedge and determined it to be highly effective at that time.

63

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

11.     Borrowings — (Continued)

The interest rate swap was effective at June 30, 2010 and through the nine months ended March 31, 2011. During those periods, changes in the fair value of the interest rate swap were recorded through other comprehensive income, and there was no ineffectiveness that was recorded through interest expense. The interest rate swap was not an effective cash flow hedge at June 30, 2011 as a result of the covenant violations discussed above, and the Company recorded a charge to interest expense of $68, the amount of the change in the swap’s fair value during the fourth quarter of fiscal 2011. At September 30, 2011, the Company opted not to re-designate its interest rate swap as a cash flow hedge. As such, the change in the fair value of the interest rate swap, $339, was recorded through interest expense for the fiscal year ended June 30, 2012, and throughout fiscal 2013 until the interest rate swap’s termination on June 28, 2013.

At June 30, 2013 and 2012, the Company had liabilities of $0 and $174, respectively, in the “Other liabilities” line item of its consolidated balance sheet to reflect the fair value of the interest rate swap.

12.     Stockholders’ Equity

Common Stock

100,000,000 shares of the Company’s Common Stock (“Common Stock”), par value $.001 per share, are authorized by the Company’s Certificate of Incorporation, as amended in fiscal 2000.

Restricted Stock Award Withholdings

The Company issues restricted stock awards as part of the Incentive Plans, as defined in Note 13, “Stock-Based Compensation”. For certain of the restricted stock awards granted, the number of shares released on the date the restricted stock awards vest is net of the statutory withholding requirements that the Company pays to the appropriate taxing authorities on behalf of its employees. The shares repurchased to satisfy the statutory withholding requirements are immediately retired.

Share Repurchase Program

Under the share repurchase program (the “Repurchase Program”) authorized by the Board on March 6, 2012, the Company repurchased 14,300 and 65,107 shares, respectively, of its common stock at average prices per share of $1.09 and $1.08, respectively, for an aggregate purchase price of $16 and $70, respectively, during the fiscal years ended June 30, 2013 and 2012. All shares repurchased were subsequently retired.

The Repurchase Program calls for up to $3,000 of share repurchases to be made at management’s discretion in the open market or through privately negotiated transactions from time to time through March 5, 2014 in compliance with applicable laws, rules, and regulations, subject to cash requirements for other purposes, and other relevant factors, such as trading price, trading volume, general market and business conditions, Company performance, and the Company’s compliance with the covenants under its credit agreement.

At June 30, 2013, the Repurchase Program had $2,914 in remaining capacity.

Stockholder Rights Plan

On March 11, 2005, the Board adopted a stockholder rights plan, as set forth in the Rights Agreement, dated March 11, 2005 (the “Rights Agreement”). Under the Rights Agreement, the Board

64

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

12.     Stockholders’ Equity — (Continued)

declared a dividend distribution of one preferred share purchase right (a “Right”) for each outstanding share of Common Stock to stockholders of record as of the close of business on March 29, 2005 (the “Record Date”). In addition, one Right automatically attaches to each share of Common Stock issued between the Record Date and the Distribution Date (defined below). Each Right entitles the holder to purchase from the Company a unit consisting of one one-thousandth of a share (a “Unit”) of the Company’s Series A Preferred Stock, par value $.01 per share (“Preferred Stock”), at a cash exercise price of $27.48 per Unit, subject to adjustment under certain conditions specified in the Rights Agreement. The Rights will separate from Common Stock and will become exercisable only when a public announcement has been made that a person or group acquires beneficial ownership of 15% or more of the outstanding shares of the Common Stock (an “Acquiring Person”), other than as a result of repurchases of stock by the Company or certain inadvertent actions by a stockholder, or ten days after a person commences, or publicly announces the intention to commence (which intention to commence remains in effect for five business days after such announcement), a tender offer or exchange offer that could result in the person or group becoming an Acquiring Person and that is not terminated within such ten-day period (the earlier of such dates being referred to as the “Distribution Date”). If a person or group becomes an Acquiring Person, each holder of a Right (other than the Acquiring Person and certain of its related parties, whose Rights become null and void) will be entitled to receive upon exercise of each Right that number of Units equal to $27.48 (as adjusted) multiplied by the number of Units for which the Right is then exercisable, divided by 50% of the then current per share market price of the Common Stock. If there are insufficient shares of Preferred Stock to permit full exercise of all of the Rights, holders of Rights may instead receive shares of Common Stock, other securities, cash or property, or a combination thereof. If, at any time after a person or group becomes an Acquiring Person, the Company is acquired in a merger or other business combination transaction with an Acquiring Person or certain other types of transaction specified in the Rights Agreement, each holder of a Right (other than the Acquiring Person and certain of its related parties, whose Rights become null and void) will be entitled to receive upon exercise of each Right, in lieu of shares of Preferred Stock, that number of shares of Common Stock of the surviving entity equal to $27.48 (as adjusted) multiplied by the number of Units for which the Right is then exercisable, divided by 50% of the then current per share market price of the surviving entity’s common stock.

The Rights are not exercisable until a Distribution Date occurs and will expire on March 11, 2015, unless earlier terminated or redeemed by the Company in accordance with the Rights Agreement. Until a Right is exercised, the holder thereof, as such, will have no rights as a stockholder of the Company, including without limitation, no right to vote or receive dividends. The Rights Agreement is reviewed and evaluated at least once every three years by a “TIDES Committee” of independent directors. During the fiscal 2013 year-end closing process, the TIDES Committee reviewed the Rights Agreement and recommended no changes to it.

13.     Stock-Based Compensation

The Company adopted a Long Term Incentive Plan in 1999, amended in November 2004 (“1999 Incentive Plan”), and a 2007 Long Term Incentive Plan (“2007 Incentive Plan” and together with the 1999 Incentive Plan, the “Incentive Plans”). The Company also adopted an Employee Stock Purchase Plan in 1999, amended in November 2004 (“1999 ESPP”), and a 2007 Employee Stock Purchase Plan, amended in November 2009 and 2011 (“2007 ESPP” and together with the 1999 ESPP, the “ESPPs”).

65

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

13.     Stock-Based Compensation — (Continued)

The Company did not capitalize stock-based compensation expense as part of the cost of an asset for any periods presented. The following table illustrates the stock-based compensation expense included in the Company’s consolidated statements of operations for the cost of stock options and restricted stock issued under the Incentive Plans, stock options issued to new employees outside the Incentive Plans, and shares issued under the ESPPs for the fiscal years ended June 30:

	2013		2012		2011
Cost of services	$	39	$	31	$	12
Selling, general and administrative		2,262		1,796		670
	$	2,301	$	1,827	$	682

Any potential tax benefits associated with incentive stock options are recognized if and when the Company receives a tax deduction associated with the options. Accordingly, due to the timing of the recognition of the tax benefit versus the related stock-based compensation expense, the Company’s effective tax rate was increased for the fiscal years ended June 30, 2013, 2012 and 2011.

The Company determines the fair value of each option award on the date of grant using the Black-Scholes option-pricing model. Expected volatilities are based on historical volatilities from daily share price observations for the Company’s stock covering a period commensurate with the expected term of the options granted. The Company continues to use the “simplified” method as permitted by ASC 718-10 for purposes of determining the expected life of options when granted, but has corroborated the expected option life derived using this method to the expected option lives used by other public companies within the market research industry to ensure reasonableness. The risk-free interest rate is based on the implied yield available at the time the options were granted on U.S. Treasury zero coupon issues with a remaining term equal to the expected life of the options when granted. The expected dividend yield is based on the Company’s historical practice of electing not to pay dividends to its stockholders.

Long Term Incentive Plans

The Company maintains the Incentive Plans, under which it may grant nonqualified and incentive stock options, as well as restricted stock awards to employees and directors of the Company. The Company grants options to purchase Common Stock at an exercise price equal to the fair market value as of the date of grant. Time-based options generally vest over a period of up to four years for employees, and expire after ten years from the date of grant or earlier, if in connection with termination of employment or service as a director. Certain options vest upon the achievement of performance targets. Vesting of options is accelerated in certain circumstances upon a change in control. Restricted stock awards generally vest over a period of up to four years for employees and one year for directors, and, generally, any unvested portion is forfeited upon termination of employment or service as a director. Certain restricted stock awards vest upon achievement of performance targets.

The Company has registered a total of 10,250,000 shares of Common Stock for issuance under the Incentive Plans. At June 30, 2013, 1,392,353 shares were unissued and available for grant under the Incentive Plans.

66

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

13.     Stock-Based Compensation — (Continued)

Investor Stock Options

At June 30, 2013 and 2012, the Company had outstanding non-qualified investor options to acquire 88,887 shares of Common Stock that were issued in connection with the Company’s acquisition of Novatris, S.A. in March 2004. Investor options are not included as options under the Incentive Plans.

Summary of Options and Restricted Stock Award Status

The following table provides a summary of the status of the Company’s employee stock options (including options issued under the Incentive Plans, as well as options issued outside the Incentive Plans to new employees) for the fiscal years ended June 30:

	2013					2012					2011
	Shares			Weighted- Average Exercise Price		Shares			Weighted- Average Exercise Price		Shares			Weighted- Average Exercise Price
Options outstanding at July 1		5,218,927		$	1.54		6,396,373		$	1.53		3,873,452		$	2.38
Granted		—			—		290,500			0.65		4,750,500			0.75
Forfeited		(144,816	)		2.05		(1,343,779	)		1.33		(2,160,913	)		1.36
Exercised		(174,365	)		0.67		(124,167	)		0.38		(66,666	)		0.42
Options outstanding at June 30		4,899,746		$	1.55		5,218,927		$	1.54		6,396,373		$	1.53

During fiscal 2012 and 2011, 160,000 and 3,381,000, respectively, of the options granted represent awards that vest in ten equal tranches upon the achievement of certain performance targets. In February and March 2012, the Company modified such performance based targets. 1,029,000 and 936,000 of such performance-based options vested during fiscal 2013 and 2012, respectively, due to the achievement of certain of the modified performance targets.

The total intrinsic value of options exercised during the fiscal years ended June 30, 2013, 2012 and 2011 was $118, $29 and $34, respectively.

The following weighted-average assumptions were used to value options granted by the Company during the fiscal years ended June 30:

	2012			2011
Risk-free interest rate		2.3	%		2.8	%
Weighted-average expected life (in years)		6.5			6.7
Volatility factor		71	%		66	%
Dividend yield		—			—
Weighted-average fair value	$	0.47		$	0.46

No options were granted during the fiscal year ended June 30, 2013.

Cash received from the exercise of employee stock options was $116, $47 and $28 for the fiscal years ended June 30, 2013, 2012 and 2011, respectively.

67

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

13.     Stock-Based Compensation — (Continued)

The following table provides further detail regarding the Company’s granted and outstanding employee stock options (including options issued under the Incentive Plans, as well as options issued outside the Incentive Plans to new employees) at June 30, 2013:

	Options Outstanding									Options Exercisable
Range of Exercise Prices	Number of Options		Weighted- Average Remaining Contractual Life (In Years)		Weighted- Average Exercise Price		Aggregate Intrinsic Value			Number of Options		Weighted- Average Remaining Contractual Life (In Years)		Weighted Average Exercise Price		Aggregate Intrinsic Value
$ 0.38 – 1.18		4,142,934		7.8	$	0.75		4,403			2,570,843		7.7	$	0.75		2,715
3.97 – 4.98		183,512		3.3		4.45		(484	)		183,512		3.3		4.45		(484	)
5.00 – 8.57		573,300		1.4		6.45		(2,661	)		573,300		1.4		6.45		(2,661	)
		4,899,746		6.9	$	1.55	$	1,258			3,327,655		6.5	$	1.94	$	(430	)

The following table provides a summary of the status of the Company’s granted and outstanding employee and director restricted stock awards for the fiscal years ended June 30:

	2013					2012					2011
	Shares			Weighted- Average Grant Date Fair Value		Shares			Weighted- Average Grant Date Fair Value		Shares			Weighted- Average Grant Date Fair Value
Restricted shares outstanding at July 1		1,466,032		$	1.09		529,021		$	0.79		73,751		$	2.09
Granted		615,391			1.44		1,705,500			1.08		627,482			0.74
Forfeited		(124,201	)		1.38		(33,417	)		0.73		(3,351	)		2.63
Vested		(462,230	)		1.05		(735,072	)		0.79		(168,861	)		1.13
Restricted shares outstanding at June 30		1,494,992		$	1.27		1,466,032		$	1.09		529,021		$	0.79

During fiscal 2013, 470,000 of the restricted shares granted represent awards that fully vest on June 30, 2014, subject to the continued employment of the recipients as of June 30, 2014. These restricted shares were awarded based on the achievement of certain fiscal 2013 performance targets.

During fiscal 2013, 2012 and 2011, the Company granted 145,391, 300,500 and 127,482 restricted shares, respectively, to non-employee directors.

At June 30, 2013, there was $1,449 of total unrecognized stock-based compensation expense related to non-vested stock-based compensation arrangements granted under the Incentive Plans and the ESPPs. That expense is expected to be recognized over a weighted-average period of 1.1 years.

Employee Stock Purchase Plans

The ESPPs provide employees with an opportunity to purchase Common Stock through payroll deductions through semi-annual offerings in July and January of each fiscal year. Under the ESPPs, the Company’s employees may purchase, subject to certain restrictions, shares of Common Stock at the lesser of 85% of the fair value at either the beginning or the end of each six month offering period. During fiscal 2013, 2012 and 2011, employees purchased 160,225, 227,000 and 206,270 shares of

68

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

13.     Stock-Based Compensation — (Continued)

Common Stock, respectively, through the ESPPs. Of the 3,000,000 shares available for issuance under the ESPPs, 444,027 shares remained available for issuance as of June 30, 2013.

The ESPPs are considered compensatory under the FASB guidance and thus, a portion of the cost related to the July and January offerings under the ESPPs are included in the Company’s stock-based compensation expense for the fiscal years ended June 30, 2013, 2012 and 2011.

The fair value of the July and January offerings under the ESPPs were determined on the date of grant using the Black-Scholes option-pricing model. Expected volatility was determined based on the historical volatility from daily share price observations for the Company’s stock covering a period commensurate with the expected life of the rights under the ESPPs. The risk-free interest rate is based on the implied yield currently available at the time the rights under the ESPPs were granted on U.S. Treasury zero-coupon issues with a remaining term equal to the expected life of the rights under the ESPPs when granted. The expected dividend yield is based on the Company’s historical practice of electing not to pay dividends to its stockholders.

The following weighted-average assumptions were used to value rights under the ESPPs for the July and January offerings for the fiscal years ended June 30:

	2013			2012			2011
Risk-free interest rate		0.1	%		0.4	%		0.2	%
Weighted-average expected life (in years)		0.5			0.5			0.5
Volatility factor		68	%		105	%		63	%
Dividend yield		—			—			—
Weighted-average fair value	$	0.36		$	0.27		$	0.33

14.     401(k) Plan

The Company established a 401(k) Plan effective January 1, 1995. Eligible employees may begin to participate in the 401(k) Plan the first of the month following their date of hire, but are not eligible to receive employer matching contributions, if any, until the first day of the calendar quarter following the one anniversary year of service during which they have worked at least 1,000 hours.

Participants may contribute from 1% to 60% of compensation up to federally established limitations. Employer matching contributions are discretionary, and were made in the form of Company stock through March 31, 2008. The Company suspended its matching contributions on January 1, 2009 and had not resumed them as of June 30, 2013. As such, the Company incurred no matching contribution expense during the fiscal years ended June 30, 2013, 2012 and 2011.

15.     Income Taxes

For the fiscal years ended June 30, the U.S. and foreign components of income (loss) from continuing operations before income taxes were as follows:

	2013			2012			2011
U.S.	$	7,666		$	(1,622	)	$	(3,527	)
Foreign		(504	)		(1,719	)		(3,546	)
	$	7,162		$	(3,341	)	$	(7,073	)

69

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

15.     Income Taxes — (Continued)

For the fiscal years ended June 30, the provision (benefit) for income taxes from operations consisted of the following:

	2013			2012			2011
Current:
Federal	$	—		$	—		$	1
State		83			52			104
Foreign		593			704			571
	$	676		$	756		$	676
Deferred:
Federal	$	3		$	(25	)	$	(52	)
State		1			(6	)		(12	)
Foreign		(426	)		(337	)		12
	$	(422	)	$	(368	)	$	(52	)
	$	254		$	388		$	624

The provision (benefit) for income taxes from operations differs from the amount of income tax computed by applying the applicable U.S. statutory federal income tax rate to income from operations before income taxes as follows:

	2013			2012			2011
Provision (benefit) at federal statutory rate	$	2,507		$	(1,169	)	$	(2,476	)
State income tax provision, net of federal effect		80			39			60
Incremental U.S. taxes on earnings outside the U.S. and other foreign taxes		115			(241	)		650
U.K. rate differential		162			127			—
Stock-based compensation		33			56			135
Change in valuation allowance		(2,688	)		1,477			(267	)
Change in indefinite reinvestment assertion on unremitted foreign earnings		—			—			2,409
Other		45			99			113
	$	254		$	388		$	624

70

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

15.     Income Taxes — (Continued)

At June 30, deferred tax assets (liabilities) consisted of the following:

	2013			2012
Operating loss carryforwards	$	13,597		$	17,080
Internet database development expenses		763			850
Stock-based compensation		1,415			866
HIpoints accrual		796			900
Goodwill		596			838
Accrued expenses		2,432			2,703
Discontinued operations		2,337			2,371
Property, plant and equipment		90			212
Other		580			958
Gross deferred tax assets		22,606			26,778
Valuation allowance		(20,896	)		(24,794	)
		1,710			1,984
Other intangibles		(1,063	)		(1,723	)
Unremitted foreign earnings		(1,882	)		(1,714	)
Gross deferred tax liabilities		(2,945	)		(3,437	)
Net deferred tax liabilities	$	(1,235	)	$	(1,453	)

As a result of certain realization requirements of the authoritative guidance on stock-based compensation, the table of deferred tax liabilities and assets shown above does not include certain deferred tax assets that arose directly from excess tax deductions related to stock-based compensation. Cumulative tax benefits of $61 and $2 for the periods ending June 30, 2013 and June 30, 2012, respectively, relating to the excess stock-based compensation deductions will be recorded in Paid in Capital when such tax benefits are realized (ie reduce income taxes payable).

At June 30, 2013, the Company had U.S. federal and various state net operating loss carryforwards of $31,227 that will begin to expire in 2021, and U.K. net operating loss carryforwards of $1,554 that have no expiration date.

Under existing federal tax laws, Internal Revenue Code Section 382 provides for an annual limitation on the utilization of federal operating loss and tax credit carryforwards generated prior to certain ownership changes. The Company’s acquisition of Total Research Corporation in November 2001 resulted in an ownership change for federal income tax purposes and accordingly, this could limit the Company’s ability to use its federal operating loss and tax credit carryforwards in future years. As of June 30, 2013, of the Company’s total federal operating loss carryover, approximately $7,297 is subject to an annual limitation under Internal Revenue Code Section 382.

During the third quarter of fiscal 2011, the Company concluded that the undistributed earnings of its foreign subsidiaries would no longer be considered permanently reinvested. After assessing the assets of the subsidiaries relative to the specific opportunities for reinvestment, as well as the forecasted uses of cash for both its domestic and foreign operations, the Company concluded that it was prudent to change its indefinite reinvestment assertion to allow for greater flexibility in its cash management. At that time, the Company recorded a deferred tax liability of $2,732 and at June 30, 2011, that deferred tax liability was adjusted to $2,409. However, this change in assertion had no net

71

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

15.     Income Taxes — (Continued)

impact on tax expense for the fiscal year ended June 30, 2011, as the deferred tax liability was fully offset by a corresponding decrease in the Company’s U.S. valuation allowance. At June 30, 2013, the Company’s assertion regarding the undistributed earnings of its foreign subsidiaries remains unchanged.

At June 30, 2013, the Company’s unrecognized tax benefits were $106, all of which would impact the effective tax rate, if recognized. The table below reconciles the beginning and ending amount of unrecognized tax benefits for the fiscal years ended June 30, 2011, 2012 and 2013:

Balance, July 1, 2010	$	90
Additions based on tax positions related to the current year		17
Additions for tax positions of prior years		—
Reduction for tax positions of prior years		—
Balance, June 30, 2011	$	107
Additions based on tax positions related to the current year		—
Additions for tax positions of prior years		—
Reduction for tax positions of prior years		—
Balance, June 30, 2012	$	107
Additions based on tax positions related to the current year		—
Additions for tax positions of prior years		—
Reduction for tax positions of prior years		(1	)
Balance, June 30, 2013	$	106

It is reasonably possible that the liability associated with the Company’s unrecognized tax benefits will increase or decrease within the next twelve months. These changes may be the result of ongoing audits or the expiration of statutes of limitations. At this time, an estimate of the range of the reasonably possible outcomes cannot be made.

In accordance with the Company’s accounting policy, the Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of income tax expense. At June 30, 2013 and 2012, $96 and $86, respectively, were included in the liability for uncertain tax positions for the possible payment of interest and penalties.

The Company files U.S. federal income tax returns and various state, local and foreign income tax returns. The Internal Revenue Service completed its examination of the fiscal year ended June 30, 2010 in the fourth quarter of fiscal 2012. This examination did not result in a material adjustment. With few exceptions, the remaining state, local and foreign income tax returns are no longer subject to examination for fiscal years prior to June 30, 2008.

72

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

16.     Net Income (Loss) per Share

The following table sets forth the reconciliation of the basic and diluted net loss per share computations for the fiscal years ended June 30:

	2013		2012			2011
Numerator:
Net income (loss) used for calculating basic and diluted net loss per share of Common Stock	$	6,908	$	(5,583	)	$	(8,453	)
Denominator:
Weighted average shares of Common Stock used in the calculation of basic net income (loss) per share		56,186,583		55,383,780			54,566,590
Dilutive effect of outstanding stock options and restricted stock		1,927,772		—			—
Shares used in the calculation of diluted net loss per share		58,114,355		55,383,780			54,566,590
Net income (loss) per share:
Basic and diluted	$	0.12	$	(0.10	)	$	(0.15	)

Unvested restricted stock and unexercised stock options to purchase 756,812, 6,634,959 and 6,925,394 shares of Common Stock for the fiscal years ended June 30, 2013, 2012 and 2011, respectively, at weighted-average prices per share of $5.97, $1.45 and $1.47, respectively, were not included in the computations of diluted net loss per share because their inclusion would have been anti-dilutive.

17.     Enterprise-Wide Disclosures

The Company is comprised of operations in North America and Europe. Non-U.S. market research is comprised of operations in the United Kingdom, Canada, France and Germany. The Company’s operations in Asia ceased as of September 30, 2011 and are classified as discontinued operations for all relevant periods presented herein. There were no intercompany transactions that materially affected the Company’s financial statements, and all intercompany sales have been eliminated upon consolidation.

The Company’s business model for offering market research is consistent across the geographic regions in which it operates. Geographic management facilitates local execution of the Company’s global strategies. The Company maintains global leaders with responsibility across all geographic regions for the majority of its critical business processes, and the most significant performance evaluations and resource allocations made by the Company’s chief operating decision-maker are made on a global basis. Accordingly, the Company has concluded that it has one reportable segment.

The Company has prepared the financial results for geographic information on a basis that is consistent with the manner in which management internally disaggregates information to assist in making internal operating decisions. The Company has allocated common expenses among these geographic regions differently than it would for stand-alone information prepared in accordance with GAAP. Geographic operating income (loss) may not be consistent with measures used by other companies.

73

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

17.     Enterprise-Wide Disclosures — (Continued)

Geographic information from continuing operations for the fiscal years ended June 30 was as follows:

	2013			2012			2011
Revenue from services
United States	$	86,883		$	87,190		$	92,885
Canada		19,740			22,551			23,160
France		14,376			14,536			14,092
United Kingdom		11,292			15,264			22,864
Germany		8,031			7,962			7,663
Total revenue from services	$	140,322		$	147,503		$	160,664
Operating income (loss)
United States	$	7,996		$	(855	)	$	(2,298	)
Canada		(508	)		(333	)		(1,330	)
France		330			418			1,607
United Kingdom		(922	)		(2,533	)		(4,371	)
Germany		582			651			490
Total operating income (loss)	$	7,478		$	(2,652	)	$	(5,902	)
Long-lived assets
United States	$	1,092		$	909		$	1,641
Canada		191			276			431
France		693			742			108
United Kingdom		316			459			976
Germany		174			114			135
Total long-lived assets	$	2,466		$	2,500		$	3,291
Deferred tax assets (liabilities)
United States	$	—		$	—		$	—
Canada		(1,144	)		(1,458	)		(1,706	)
France		75			(51	)		(145	)
United Kingdom		—			—			—
Germany		(166	)		56			(38	)
Total deferred tax assets (liabilities)	$	(1,235	)	$	(1,453	)	$	(1,889	)

74

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

18.     Commitments and Contingencies

The Company has several non-cancelable operating leases for office space and equipment. Certain of the lease agreements contain rent escalation clauses based on increases in the Consumer Price Index or the landlords’ operating costs. Rent expense under such agreements is recorded using the straight-line method over the terms of such agreements. Future minimum lease payments under non-cancelable operating leases at June 30, 2013 were as follows:

Fiscal Years Ending June 30:
2014	$	5,189
2015		4,730
2016		1,919
2017		795
2018		646
2019 and thereafter		323

Total rental expense for operating leases during the fiscal years ended June 30, 2013, 2012 and 2011 was $3,871, $4,510 and $5,496, respectively.

19.     Legal Proceedings

In the normal course of business, the Company is at times subject to pending and threatened legal actions and proceedings. After reviewing with counsel pending and threatened actions and proceedings which existed at June 30, 2013 or which arose subsequent to that date but before the filing of this Annual Report on Form 10-K, management believes that the outcome of such actions or proceedings will not have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows.

20.     Related-Party Transactions

Angrisani Turnarounds, LLC

On June 7, 2011, the Company entered into a services agreement (the “Services Agreement”) with Angrisani Turnarounds, LLC (“ATL”) and Al Angrisani, pursuant to which Mr. Angrisani, Chairman and Chief Executive Officer of ATL, agreed to serve as Interim Chief Executive Officer of the Company until June 30, 2012 (the “Service Period”), subject to certain early termination rights set forth therein. The material terms of the Services Agreement included:

Ÿ ATL’s agreement to provide Mr. Angrisani to serve as Interim Chief Executive Officer of the Company at a rate of $20 per month (the “Monthly Retainer”) during the Service Period.

Ÿ Mr. Angrisani’s agreement to perform the duties and responsibilities set forth in Mr. Angrisani’s employment agreement with the Company.

Ÿ The Company’s agreement to pay ATL the Monthly Retainer through the month of November 2011 or for an additional three months following the termination date, whichever occurs later, if the Company terminates Mr. Angrisani’s employment without “cause”, as defined in Mr. Angrisani’s employment agreement with the Company, prior to June 30, 2012.

Ÿ The Company’s agreement to pay ATL the Monthly Retainer through the month of November 2011 if Mr. Angrisani terminates his employment for “good reason”, as defined in Mr. Angrisani’s employment agreement with the Company, prior to November 2011.

75

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

20.     Related-Party Transactions — (Continued)

Ÿ Mr. Angrisani’s agreement to be bound by certain non-competition obligations for the duration of each monthly period associated with a Monthly Retainer payment.

Ÿ The Company’s option, in its sole discretion, to continue to pay the Monthly Retainer for a minimum of six months following the end of the Service Period, binding Mr. Angrisani to the non-competition obligations during such period.

Ÿ ATL’s agreement to preserve the confidentiality of non-public confidential and proprietary information received in the course of the Service Period.

Ÿ The Company’s ownership of work product created for the Company.

Ÿ Limitation of the Company’s and ATL’s liability.

Ÿ Arbitration of disputes.

In addition, the Company separately engaged ATL beginning in March 2011 to provide a thorough review of the Company’s operations and business model and a report of observations and recommendations.

On February 29, 2012, the Company entered into a termination agreement with ATL and Mr. Angrisani, pursuant to which the Services Agreement was immediately terminated, and the Company paid ATL, in a lump sum, the monthly retainer fees applicable to the months of February through June 2012, in each case to the extent not previously paid.

The Company incurred $240 and $60 in expenses related to services provided by ATL for the fiscal years ended June 30, 2012 and 2011, respectively, all of which were reported in the “Selling, general and administrative” line of the Company’s consolidated statement of operations for the period then ended. There were no such expenses during the fiscal year ended June 30, 2013.

21.     Supplemental Cash Flow Information

Cash paid (received) for interest and taxes during the fiscal years ended June 30 was as follows:

	2013			2012		2011
Interest	$	349		$	824	$	1,382
Taxes	$	(244	)	$	462	$	(55	)

76

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

22.     Unaudited Quarterly Results of Operations

The following table presents unaudited consolidated quarterly statements of operations data for the fiscal years ended June 30, 2013 and 2012. In management’s opinion, this information has been prepared on the same basis as the audited consolidated financial statements and includes all adjustments, consisting only of normal recurring adjustments necessary for the fair statement of the unaudited information in the periods presented. This information should be read in conjunction with the accompanying consolidated financial statements and related notes included under this Item 8 and in conjunction with other financial information included elsewhere in this Annual Report on Form 10-K. The results of operations for any quarter are not necessarily indicative of results that may be expected for any future periods.

	Three Months Ended
	Sept. 30, 2011			Dec. 31, 2011			Mar. 31, 2012			June 30, 2012(2)			Sept. 30, 2012			Dec. 31, 2012		Mar. 31, 2013		June 30, 2013(2)
	(In thousands, except per share data)
Revenue from services(1)	$	37,769		$	39,115		$	34,117		$	36,501		$	33,010		$	37,087	$	33,554	$	36,671
Operating expenses:
Cost of services(1)		23,630			24,380			20,791			23,103			19,455			21,898		20,013		22,596
Selling, general and administrative		11,665			11,308			12,580			10,537			10,778			11,207		11,501		10,431
Depreciation and amortization		1,293			1,197			1,136			1,005			948			963		902		850
Restructuring and other charges		5,440			(72	)		(19	)		2,182			—			—		—		1,302
Total operating expenses		42,028			36,813			34,488			36,827			31,181			34,068		32,416		35,179
Operating income (loss)		(4,259	)		2,302			(371	)		(326	)		1,829			3,019		1,138		1,492
Interest expense, net		157			204			196			133			101			69		67		79
Income (loss) from continuing operations before income taxes		(4,416	)		2,098			(567	)		(459	)		1,728			2,950		1,071		1,413
Provision (benefit) for income taxes		(280	)		283			(88	)		473			(15	)		58		118		93
Income (loss) from continuing operations		(4,136	)		1,815			(479	)		(932	)		1,743			2,892		953		1,320
Income (loss) from discontinued operations, net of tax		(1,821	)		(190	)		156			—			—			—		—		—
Net income (loss)	$	(5,957	)	$	1,625		$	(323	)	$	(932	)	$	1,743		$	2,892	$	953	$	1,320
Basic and diluted net income (loss) per share:
Continuing operations	$	(0.08	)	$	0.03		$	(0.01	)	$	(0.02	)	$	0.03		$	0.05	$	0.02	$	0.02
Discontinued operations		(0.03	)		(0.00	)		0.00			—			—			—		—		—
Basic and diluted net income (loss) per share	$	(0.11	)	$	0.03		$	(0.01	)	$	(0.02	)	$	0.03		$	0.05	$	0.02	$	0.02

77

HARRIS INTERACTIVE INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

Fiscal Years Ended June 30, 2013, 2012 and 2011

22.     Unaudited Quarterly Results of Operations — (Continued)

(1) Gross profit, not shown above, can be derived by subtracting the Company’s cost of services from its revenue from services for each of the periods shown above.

(2) During the three months ended June 30, 2012, the Company recorded $154 in French business taxes and presented the related expense within the selling, general and administrative line of its consolidated statement of operations. During the three months ended June 30, 2013, the Company recorded $151 in such expense and presented it in the provision for income taxes line of its consolidated statement of operations based on the profit-related nature of this tax. The prior period amount has been corrected to conform to current year presentation. Based on the Company’s assessment, this adjustment did not have a material impact on its results of operations for any of the periods affected.

Index to Financial Statement Schedules

Schedule II — Valuation Qualifying Accounts 87

78

Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

None.

Item 9A. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

The Company maintains disclosure controls and procedures (as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) that are designed to ensure that information required to be disclosed in reports that the Company files or submits pursuant to the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission, and that such information is accumulated and communicated to the Company’s management, including its Principal Executive Officer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

As of the end of each fiscal quarter and with the participation of the Company’s Principal Executive Officer and Principal Financial Officer, the Company’s management conducts an evaluation of the effectiveness of the Company’s disclosure controls and procedures. It is the conclusion of the Company’s Principal Executive Officer and Principal Financial Officer, based upon an evaluation completed as of June 30, 2013, the end of the period covered by this Annual Report on Form 10-K, that the Company’s disclosure controls and procedures were effective.

Management’s Report on Internal Control over Financial Reporting

The Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rule 13a-15(f) under the Exchange Act. The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external reporting purposes in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

The Company’s internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company, (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company, and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of assets that could have a material effect on the Company’s consolidated financial statements. Internal control over financial reporting includes the controls themselves, monitoring and internal auditing practices and actions taken to correct deficiencies as identified.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Management conducted an evaluation of the effectiveness of internal control over financial reporting based on the framework in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on its evaluation, management concluded that the Company’s internal control over financial reporting was effective as of June 30, 2013.

79

This Annual Report on Form 10-K does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting. Management’s report on internal control over financial reporting was not subject to attestation by the Company’s independent registered public accounting firm pursuant to the rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this Annual Report on Form 10-K.

Changes in Internal Control over Financial Reporting

There were no changes in the Company’s internal control over financial reporting during the quarter ended June 30, 2013 that materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

Item 9B. Other Information

Employment Agreement Amendments with Executive Officers

Al Angrisani

On September 12, 2013, the Company and Al Angrisani, President and Chief Executive Officer of the Company, entered into Employment Agreement Amendment No. 2 (the “Angrisani Amendment”) to Mr. Angrisani’s Employment Agreement, effective as of June 7, 2011, as amended by Employment Agreement Amendment No. 1 dated February 29, 2012 (collectively, the “Angrisani Employment Agreement”). The material terms of the Angrisani Amendment include:

Ÿ An annual performance bonus for fiscal 2014, to be earned and payable as follows: (i) $100,000 for each quarter (the “Quarterly Bonus”) of fiscal 2014 if the Company generates an amount of cash from operations, less amounts paid under the Company’s bonus plan for fiscal 2013 and any other extraordinary and non-recurring items as determined by the Compensation Committee of the Board (the “Quarterly Cash Generation”), during the quarter equivalent to the amount of the Company’s quarterly principal bank payment due previously under its credit agreement (the “Minimum Quarterly Cash Generation”); provided, however, the Quarterly Bonus for a quarter shall increase, on a pro-rata basis, up to a maximum of $150,000 at 200% of the Minimum Quarterly Cash Generation; and (ii) $200,000 (the “Annual Bonus” and, together with the Quarterly Bonus, the “FY14 Bonus”) upon achievement of budgeted adjusted EBITDA (EBITDA adjusted to remove the effect of non-cash stock-based compensation expense and restructuring and other charges) for fiscal 2014, as approved by the Board (the “2014 EBITDA Budget”), subject to a cutback for attainment above 95% of the 2014 EBITDA Budget and adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board. Each earned Quarterly Bonus shall be paid following completion of the Company’s internal financial close process for the applicable quarter, and the Annual Bonus shall be paid in accordance with the Company’s practice for the payment of annual performance bonuses to its senior executives generally, subject to certain rights to receive a pro-rata portion or the full amount of any unpaid FY14 Bonus upon, and depending on the timing and the basis for, a termination of employment, including a termination without cause or for good reason prior to and subsequent to a change in control.

Ÿ Clarification around the timing and mechanics for Mr. Angrisani’s severance entitlement upon a termination of employment following a change in control.

Ÿ The prevailing party in a legal proceeding shall be entitled to its legal fees and expenses to enforce the terms of the Angrisani Employment Agreement; provided, that Mr. Angrisani shall not be obligated to pay the legal fees or expenses of the Company (or a successor) unless it is determined that his actions were frivolous or taken in bad faith.

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The foregoing summary of the Angrisani Amendment is qualified in its entirety by reference to the full text of the Angrisani Amendment, which is filed as Exhibit 10.4.56 to this Annual Report on Form 10-K and is incorporated herein by reference.

Marc H. Levin

On September 12, 2013, the Company and Marc H. Levin, Chief Operating Officer, Chief Administrative Officer, General Counsel and Corporate Secretary of the Company, entered into Employment Agreement Amendment No. 1 (the “Levin Amendment”) to Mr. Levin’s Employment Agreement, effective as of March 27, 2012. The material terms of the Levin Amendment include:

Ÿ Mr. Levin’s base salary shall increase to $350,000 per year, effective on October 1, 2013, if the Company achieves ninety-five percent (95%) of budgeted adjusted EBITDA (EBITDA adjusted to remove the effect of non-cash stock-based compensation expense and restructuring and other charges) for the fiscal quarter ending September 30, 2013, as approved by the Board, subject to adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board.

Ÿ An annual performance bonus for fiscal 2014 at target if the Company achieves the 2014 EBITDA Budget, subject to a cutback for attainment above 95% of the 2014 EBITDA Budget and adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board. Any annual performance bonus Mr. Levin is entitled to receive shall be paid in accordance with the Company’s practice for the payment of annual performance bonuses to its senior executives generally, subject to certain rights to receive a pro-rata portion or the full amount of his annual performance bonus upon, and depending on the timing and the basis for, a termination of employment, including a termination without cause or for good reason prior to and subsequent to a change in control.

Ÿ An award of 50,000 shares of restricted stock if (a) the Company achieves the 2014 EBITDA Budget, subject to adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board, and (b) Mr. Levin is employed by the Company at the time the Company files its Annual Report on Form 10-K for fiscal 2014 (the “FY14 10-K”); provided, however, in the event of a change in control on or prior to June 30, 2014, the equity award shall be converted into a guaranteed cash bonus in an amount equal to 50,000 multiplied by the price per share paid by the acquirer in the change in control transaction, payable on the earlier of June 30, 2014 or the date that Mr. Levin’s employment is terminated without cause or for good reason.

Ÿ Clarification that any portion of Mr. Levin’s fiscal 2014 retention bonus that remains unpaid as of a termination without cause or for good reason shall become due and payable on the termination date.

The foregoing summary of the Levin Amendment is qualified in its entirety by reference to the full text of the Levin Amendment, which is filed as Exhibit 10.4.58 to this Annual Report on Form 10-K and is incorporated herein by reference.

Eric W. Narowski

On September 12, 2013, the Company and Eric W. Narowski, Chief Financial Officer, Principal Accounting Officer and Global Controller of the Company, entered into Employment Agreement Amendment No. 1 (the “Narowski Amendment”) to Mr. Narowski’s Employment Agreement, effective as of March 27, 2012. The material terms of the Narowski Amendment include:

Ÿ Mr. Narowski’s base salary shall increase to $275,000 per year, effective on October 1, 2013, if the Company achieves ninety-five percent (95%) of budgeted adjusted EBITDA (EBITDA adjusted to remove the effect of non-cash stock-based compensation expense and restructuring

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and other charges) for the fiscal quarter ending September 30, 2013, as approved by the Board, subject to adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board.

Ÿ An annual performance bonus for fiscal 2014 at target if the Company achieves the 2014 EBITDA Budget, subject to a cutback for attainment above 95% of the 2014 EBITDA Budget and adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board. Any annual performance bonus Mr. Narowski is entitled to receive shall be paid in accordance with the Company’s practice for the payment of annual performance bonuses to its senior executives generally, subject to certain rights to receive a pro-rata portion or the full amount of his annual performance bonus upon, and depending on the timing and the basis for, a termination of employment, including a termination without cause or for good reason prior to and subsequent to a change in control.

Ÿ An award of 25,000 shares of restricted stock if (a) the Company achieves the 2014 EBITDA Budget, subject to adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board, and (b) Mr. Narowski is employed by the Company at the time the Company files the FY14 10-K; provided, however, in the event of a change in control on or prior to June 30, 2014, the equity award shall be converted into a guaranteed cash bonus in an amount equal to 25,000 multiplied by the price per share paid by the acquirer in the change in control transaction, payable on the earlier of June 30, 2014 or the date that Mr. Narowski’s employment is terminated without cause or for good reason.

Ÿ Clarification that any portion of Mr. Narowski’s fiscal 2014 retention bonus that remains unpaid as of a termination without cause or for good reason shall become due and payable on the termination date.

The foregoing summary of the Narowski Amendment is qualified in its entirety by reference to the full text of the Narowski Amendment, which is filed as Exhibit 10.4.60 to this Annual Report on Form 10-K and is incorporated herein by reference.

Michael de Vere

On September 12, 2013, the Company and Michael de Vere, President and Chief Executive Officer, U.S. Business Groups of the Company, entered into Employment Agreement Amendment No. 1 (the “de Vere Amendment”) to Mr. de Vere’s Employment Agreement, effective as of March 27, 2012. The material term of the de Vere Amendment includes:

Ÿ Upon a change in control, for the fiscal year in which the change in control occurs, Mr. de Vere shall be entitled to receive a prorated target annual performance bonus for the partial-year period prior to the change in control, based on achievement at the time of the change in control of the financial metric(s) as then in effect for calculation of his annual performance bonus for the fiscal year; provided, however, if the financial metric(s) as then in effect for calculation of his annual performance bonus for the fiscal year are achieved through the end of the quarter in the fiscal year in which the change in control occurs, as budgeted on a quarterly basis but calculated on a cumulative basis, Mr. de Vere shall be entitled to receive his target performance bonus.

The foregoing summary of the de Vere Amendment is qualified in its entirety by reference to the full text of the de Vere Amendment, which is filed as Exhibit 10.4.57 to this Annual Report on Form 10-K and is incorporated herein by reference.

Todd Myers

On September 12, 2013, the Company and Todd Myers, Chief Operating Officer, U.S. Business Groups of the Company, entered into Employment Agreement Amendment No. 2 (the “Myers Amendment”) to Mr. Myers’s Employment Agreement, effective as of March 27, 2012, as amended by

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Employment Agreement Amendment No. 1 dated September 20, 2012. The material terms of the Myers Amendment include:

Ÿ Mr. Myers’ base salary shall increase to $300,000 per year, effective on October 1, 2013, if the Company’s U.S. business achieves ninety-five percent (95%) of its revenue and adjusted EBITDA (EBITDA adjusted to remove the effect of non-cash stock-based compensation expense and restructuring and other charges) targets for the period commencing on July 1, 2013 and ending on December 31, 2013, subject, in the case of the adjusted EBITDA target, to adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board.

Ÿ Upon a change in control, for the fiscal year in which the change in control occurs, Mr. Myers shall be entitled to receive a prorated target annual performance bonus for the partial-year period prior to the change in control, based on achievement at the time of the change in control of the financial metric(s) as then in effect for calculation of his annual performance bonus for the fiscal year; provided, however, if the financial metric(s) as then in effect for calculation of his annual performance bonus for the fiscal year are achieved through the end of the quarter in the fiscal year in which the change in control occurs, as budgeted on a quarterly basis but calculated on a cumulative basis, Mr. Myers shall be entitled to receive his target performance bonus.

Ÿ An award of 25,000 shares of restricted stock if (a) the Company achieves its U.S. revenue and adjusted EBITDA (EBITDA adjusted to remove the effect of non-cash stock-based compensation expense and restructuring and other charges) targets for fiscal 2014, subject, in the case of the adjusted EBITDA target, to adjustment for any extraordinary and non-recurring items as determined by the Compensation Committee of the Board, and (b) Mr. Myers is employed by the Company at the time the Company files the FY14 10-K; provided, however, in the event of a change in control on or prior to June 30, 2014, the equity award shall be converted into a guaranteed cash bonus in an amount equal to 25,000 multiplied by the price per share paid by the acquirer in the change in control transaction, payable on the earlier of June 30, 2014 or the date that Mr. Myers’ employment is terminated without cause or for good reason.

The foregoing summary of the Myers Amendment is qualified in its entirety by reference to the full text of the Myers Amendment, which is filed as Exhibit 10.4.59 to this Annual Report on Form 10-K and is incorporated herein by reference.

Fiscal 2013 Bonus Payouts

On September 12, 2013, the Compensation Committee of the Board approved the following fiscal 2013 annual performance bonuses for the Company’s executive officers:

Name	Fiscal 2013 Bonus Payout
Al Angrisani (President and Chief Executive Officer)	$	300,000
Marc H. Levin (Chief Operating Officer, Chief Administrative Officer, General Counsel and Corporate Secretary)	$	195,000
Eric W. Narowski (Chief Financial Officer, Principal Accounting Officer and Global Controller)	$	165,000
Michael de Vere (President and Chief Executive Officer, U.S. Business Groups)	$	115,000
Todd Myers (Chief Operating Officer, U.S. Business Groups)	$	150,000

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Fiscal 2014 Bonus Plan

On September 12, 2013, the Compensation Committee of the Board approved the Company’s fiscal 2014 bonus plan (the “2014 Bonus Plan”). The 2014 Bonus Plan has been designed to establish a pool of funds (the “Bonus Pool”) to be available for making bonus payments to the executive officers and certain other employees of the Company. The funding level of the Bonus Pool is based on the Company’s performance relative to the 2014 EBITDA Budget. Under the 2014 Bonus Plan, 100% of the Bonus Pool will be funded if performance is equal to 116% of the 2014 EBITDA Budget. No bonus will be payable under the Bonus Plan if performance is less than 95% of the 2014 EBITDA Budget. Between 95% and 125% performance, a sliding scale applies. The Board, in its discretion, has the option of increasing the size of the Bonus Pool if the Company achieves greater than 125% of the 2014 EBITDA Budget. The Compensation Committee of the Board may adjust the 2014 EBITDA Budget for any extraordinary and non-recurring items.

The annual performance bonus potential and mechanics for each of Messrs. Angrisani, Levin and Narowski under the 2014 Bonus Plan are set forth above under “Employment Agreement Amendments with Executive Officers”. Subject to and under the terms of the 2014 Bonus Plan, Messrs. de Vere and Myers each has a target annual performance bonus of 60% of his annual base salary based on performance relative to the fiscal 2014 revenue and EBITDA targets for the business units that they manage.

Fiscal 2014 Compensation Arrangements for Non-Employee Directors

Non-Employee Director Cash Compensation

On September 12, 2013, the Compensation Committee of the Board recommended, and the Board approved, non-employee director cash compensation of $50,000 for fiscal 2014. Further, based on the recommendation of the Compensation Committee of the Board, the Board approved fiscal 2014 supplemental annual cash compensation of $50,000, $5,000, $5,000 and $5,000, respectively, for the Chairman of the Board, Lead Director, Chairman of the Audit Committee, and Chairman of the Compensation Committee.

Non-Employee Director Equity Compensation

On September 12, 2013, the Compensation Committee of the Board recommended, and the Board approved, non-employee director equity compensation of 30,000 shares of restricted stock for fiscal 2014. Further, based on the recommendation of the Compensation Committee of the Board, the Board approved fiscal 2014 supplemental equity compensation of 50,000, 3,500, 3,500 and 3,500 shares of restricted stock for the Chairman of the Board, Lead Director, Chairman of the Audit Committee, and Chairman of the Compensation Committee, respectively. Vesting terms for the fiscal 2014 non-employee director share grants remain unchanged from the fiscal 2013 non-employee director share grants, as disclosed in the Company’s Proxy Statement, filed with the SEC on Form DEF14A on September 26, 2012.

PART III

Item 10. Directors, Executive Officers and Corporate Governance

The information required by Item 10 of Form 10-K with respect to our directors is incorporated by reference from the information contained in the section captioned “Proposal No. 1 — Election of Directors” in our definitive Proxy Statement for the Annual Meeting of Stockholders to be held on November 21, 2013 (the “Proxy Statement”), a copy of which will be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year ended June 30, 2013. The information required by Item 10 of Form 10-K with respect to the Company’s executive officers is incorporated by reference from “Item 1 — Business — Executive Officers of Harris Interactive” of this Annual Report on Form 10-K.

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The information required by Item 10 of Form 10-K with respect to the identification of the Company’s Audit Committee and Audit Committee financial expert is incorporated by reference from the information contained in the section captioned “Corporate Governance — Committees of the Board — Audit Committee” in the Proxy Statement.

The information required by Item 10 of Form 10-K with respect to compliance with Section 16(a) of the Exchange Act is incorporated by reference from the information contained in the section captioned “Stock Ownership and Reporting” — “Section 16(a) Beneficial Ownership Reporting Compliance” in the Proxy Statement.

The Company’s employees, officers, directors, representatives, consultants, contractors, and agents are subject to the Company’s Code of Ethics. An Addendum to the Code of Ethics contains additional requirements for the Company’s Chief Executive Officer and senior financial officers. The Code of Ethics and Addendum are available in the Investor Relations section of the Company’s website at www.harrisinteractive.com. The Company intends to satisfy the disclosure requirements of Item 5.05 of Form 8-K regarding an amendment to, or waiver from, a provision of the Company’s Code of Ethics or the Addendum applicable to our Chief Executive Officer and senior financial officers by posting such information in the Investor Relations section of our website.

Item 11. Executive Compensation

The information required by Item 11 of Form 10-K is incorporated by reference from the information contained in the sections captioned “Compensation Discussion and Analysis”, “Compensation of Directors and Executive Officers”, “Corporate Governance — Committees of the Board — Compensation Committee — Compensation Committee Interlocks and Insider Participation” and “Compensation Committee Report” in the Proxy Statement.

Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

The information required by Item 12 of Form 10-K is incorporated by reference from the information contained in the section captioned “Stock Ownership and Reporting” in the Proxy Statement.

Item 13. Certain Relationships and Related Transactions, and Director Independence

The information required by Item 13 of Form 10-K with respect to transactions with related persons is incorporated by reference from the information contained in the section captioned “Transactions with Related Persons” in the Proxy Statement.

The information required by Item 13 of Form 10-K with respect to director independence is incorporated by reference from the information contained in the section captioned “Corporate Governance — Director Independence” in the Proxy Statement.

Item 14. Principal Accountant Fees and Services

The information required by Item 14 of Form 10-K is incorporated by reference from the information contained in the section captioned “Proposal No. 2 — Ratification of the Appointment of Independent Registered Public Accounting Firm” in the Proxy Statement.

PART IV

Item 15. Exhibit and Financial Statement Schedule

Financial Statements

Reference is made to Item 8, “Financial Statements and Supplementary Data”, of Part II of this Annual Report on Form 10-K.

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Financial Statement Schedule

Reference is made to the “Index to Financial Statement Schedule” in Item 8 “Financial Statements and Supplementary Data” of Part II of this Annual Report on Form 10-K.

Exhibits

Reference is made to the Index of Exhibits accompanying this Annual Report on Form 10-K as filed with the Securities and Exchange Commission. The Company will furnish to any stockholder, upon written request, any exhibit listed in such Index of Exhibits upon payment by such stockholder of the Company’s reasonable expenses in furnishing such exhibit.

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Schedule II

Valuation and Qualifying Accounts

(In thousands)

	Balance at Beginning of Period		Additions Charged to Earnings		Deductions Amounts Written Off		Balance at End of Period
Fiscal year ended June 30, 2011
Deducted in the consolidated balance sheet:
Allowance for doubtful accounts receivable	$	641	$	546	$	605	$	582
Deferred tax valuation allowance	$	21,927	$	1,307	$	1,085	$	22,149
Fiscal year ended June 30, 2012
Deducted in the consolidated balance sheet:
Allowance for doubtful accounts receivable	$	582	$	32	$	195	$	419
Deferred tax valuation allowance	$	22,149	$	3,028	$	383	$	24,794
Fiscal year ended June 30, 2013
Deducted in the consolidated balance sheet:
Allowance for doubtful accounts receivable	$	419	$	68	$	119	$	368
Deferred tax valuation allowance	$	24,794	$	—	$	3,898	$	20,896

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized,

Date: September 17, 2013	HARRIS INTERACTIVE INC.
	By:	/S/    ERIC W. NAROWSKI
		Chief Financial Officer
		(On Behalf of the Registrant and as Principal Financial Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Name	Capacity	Date
/S/    AL ANGRISANI       Al Angrisani	President and Chief Executive Officer (Principal Executive Officer) and Director	September 17, 2013
/S/    ERIC W. NAROWSKI       Eric W. Narowski	Chief Financial Officer, Principal Accounting Officer and Global Controller (Principal Financial and Accounting Officer)	September 17, 2013
/S/    DAVID BRODSKY       David Brodsky	Director	September 17, 2013
/S/    STEVEN L. FINGERHOOD       Steven L. Fingerhood	Director	September 17, 2013
/S/    HOWARD L. SHECTER       Howard L. Shecter	Director	September 17, 2013
/S/    ANTOINE G. TREUILLE       Antoine G. Treuille	Director	September 17, 2013

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INDEX OF EXHIBITS

Exhibit Number	Exhibit Title
2.1	Agreement and Plan of Merger, dated August 5, 2001, among Harris Interactive Inc., Total Merger Sub Inc., and Total Research Corporation (filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K filed August 14, 2001 and incorporated herein by reference).
2.2	Share Purchase Agreement dated March 2, 2004 among Harris Interactive International Inc. and the Shareholders of Novatris, S.A. (filed as Exhibit 10.1 to the Company’s Registration Statement on Form S-3 filed March 8, 2004 (Registration No. 333-113389) and incorporated herein by reference).
2.3	Share Purchase Agreement dated August 16, 2007 by and among the Company, 2144798 Ontario Inc., and all the stockholders of Decima Research Inc. (filed as Exhibit 2.1.1 to the Company’s Current Report on Form 8-K filed August 16, 2007 and incorporated herein by reference).
2.4	Amendment to Share Purchase Agreement by and among the Company, 2144798 Ontario Inc. and the former stockholders of Decima Research Inc. executed on January 25, 2009 and effective as of January 1, 2009 (filed as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed January 29, 2009 and incorporated herein by reference).
2.5	Agreement Relating to the Sale and Purchase of the Entire Issued Share Capitals of Marketshare Limited and Marketshare Pte Ltd dated August 16, 2007 by and among Harris Interactive Asia Limited, HII, and all the stockholders of Marketshare Limited and Marketshare Pte Ltd (filed as Exhibit 2.1.6 to the Company’s Current Report on Form 8-K filed August 16, 2007 and incorporated herein by reference).
3.1	Amended and Restated Certificate of Incorporation of the Company (filed as Exhibit 3.1 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2000 and incorporated herein by reference).
3.2	By-laws of the Company (filed as Exhibit 3.2 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2001 and incorporated herein by reference).
3.3	Certificate of Designation, Preferences and Rights of Series A Preferred Stock of the Company (filed as Exhibit 3.1 to the Company’s Current Report on Form 8-K filed March 14, 2005 and incorporated herein by reference).
4.1	Rights Agreement, dated as of March 11, 2005, by and between the Company and American Stock Transfer & Trust Company, as Rights Agent (filed as Exhibit 4.1 to the Company’s Current Report on Form 8-K filed March 14, 2005 and incorporated herein by reference).
10.1.1*	1999 Long-Term Incentive Plan of the Company (included as Appendix B to the Company’s Definitive Proxy Statement on Schedule 14A filed October 8, 2004 and incorporated herein by reference).
10.1.2*	2007 Long-Term Incentive Plan of the Company (included as Appendix A to the Company’s Definitive Proxy Statement on Schedule 14A filed September 12, 2007 and incorporated herein by reference).
10.1.3*	Form of Non-Qualified Stock Option Agreement (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2006 and incorporated herein by reference).
10.1.4*	Form of Non-Qualified Stock Option Agreement (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2007 and incorporated herein by reference).

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Exhibit Number	Exhibit Title
10.1.5*	Form of Non-Qualified Stock Option Agreement — Employees (filed as Exhibit 10.2 to the Company’s Registration Statement on Form S-8 filed on December 10, 2007 (Registration No. 333-147974) and incorporated herein by reference).
10.1.6*	Form of Non-Qualified Stock Option Agreement (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2008 and incorporated herein by reference).
10.1.7*	Form of Non-Qualified Stock Option Agreement — Grants After May 1, 2008 (filed as Exhibit 10.1.22 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.1.8*	Form of Restricted Stock Agreement — Director Grants After May, 1, 2008 (filed as Exhibit 10.1.24 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.1.9*	Form of Restricted Stock Agreement — Employee Grants After May 1, 2008 (filed as Exhibit 10.1.23 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.1.10*	Form of Restricted Stock Unit Agreement (Canadian employees) (filed as Exhibit 10.1.19 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.1.11*	Form of Non-Qualified Stock Option Agreement between the Company and certain employees of Novatris, S.A. dated as of March 2, 2004 (filed as Exhibit 4.2 to the Company’s Registration Statement on Form S-8 filed March 8, 2004 (Registration No. 333-113392) and incorporated herein by reference).
10.1.12*	Restricted Stock Agreement, dated as of June 7, 2011, between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K filed June 9, 2011 and incorporated herein by reference).
10.1.13*	Non-Qualified Stock Option Agreement, dated as of June 7, 2011, between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K filed June 9, 2011 and incorporated herein by reference).
10.1.14*	Non-Qualified Stock Option Agreement Amendment No. 1, dated February 29, 2012, by and between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.5 to the Company’s Current Report on Form 8-K filed March 1, 2012 and incorporated herein by reference).
10.1.15*	Incentive Stock Option Agreement, dated as of June 7, 2011, between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.5 to the Company’s Current Report on Form 8-K filed June 9, 2011 and incorporated herein by reference).
10.1.16*	Incentive Stock Option Agreement Amendment No. 1, dated February 29, 2012, by and between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K filed March 1, 2012 and incorporated herein by reference).
10.1.17*	Restricted Stock Agreement, dated February 29, 2012, by and between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K filed March 1, 2012 and incorporated herein by reference).
10.1.18*	Form of Non-Qualified Stock Option Agreement — 2011 Performance-Based Grants to Employees (filed as Exhibit 10.1.17 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).

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Exhibit Number	Exhibit Title
10.1.19*	Form of Non-Qualified Stock Option Agreement Amendment No. 1 — Amended 2011 Performance-Based Grants to Employees (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed March 27, 2012 and incorporated herein by reference).
10.1.20*	Form of Restricted Stock Agreement — Employee Grants After March 1, 2012 (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K filed March 27, 2012 and incorporated herein by reference).
10.2.1*	1999 Employee Stock Purchase Plan of the Company (included as Appendix C to the Company’s Definitive Proxy Statement on Schedule 14A filed October 8, 2004 and incorporated herein by reference).
10.2.2*	Form of Subscription Agreement under 1999 Employee Stock Purchase Plan of the Company (included as Exhibit A to Exhibit 10.2 to the Company’s Registration Statement on Form S-1 filed September 17, 1999 (Registration No. 333-87311) and incorporated herein by reference).
10.2.3*	2007 Employee Stock Purchase Plan of the Company (included as Appendix B to the Company’s Definitive Proxy Statement on Schedule 14A filed September 12, 2007 and incorporated herein by reference).
10.2.4*	2007 Employee Stock Purchase Plan of the Company, as amended (included as Appendix A to the Company’s Definitive Proxy Statement on Schedule 14A filed September 14, 2009 and incorporated herein by reference).
10.2.5*	2007 Employee Stock Purchase Plan of the Company, as amended (included as Appendix A to the Company’s Definitive Proxy Statement on Schedule 14A filed September 30, 2011 and incorporated herein by reference).
10.2.6*	Harris Interactive UK Limited Share Incentive Plan (relating to shares of Harris Interactive Inc.) (filed as Exhibit 4.3 to the Company’s Registration Statement on Form S-8 filed March 20, 2008 (Registration No. 333-149831) and incorporated herein by reference).
10.2.7*	Harris Interactive UK Limited Share Incentive Plan Partnership and Matching Share Agreement (filed as Exhibit 4.4 to the Company’s Registration Statement on Form S-8 filed March 20, 2008 (Registration No. 333-149831) and incorporated herein by reference).
10.2.8*	Trust Deed between Harris Interactive UK Limited and Equiniti Share Plan Trustees related to Harris Interactive UK Limited Share Incentive Plan (filed as Exhibit 4.5 to the Company’s Registration Statement on Form S-8 filed March 20, 2008 (Registration No. 333-149831) and incorporated herein by reference).
10.4.1*	Services Agreement, dated as of June 7, 2011, among Harris Interactive Inc., Angrisani Turnarounds, LLC, and Al Angrisani (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed June 9, 2011 and incorporated herein by reference).
10.4.2*	Termination Agreement, dated as of February 29, 2012, among Harris Interactive Inc., Angrisani Turnarounds, LLC, and Al Angrisani (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed March 1, 2012 and incorporated herein by reference).
10.4.3*	Employment Agreement, dated as of June 7, 2011, between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed June 9, 2011 and incorporated herein by reference).
10.4.4*	Employment Agreement Amendment No. 1, dated February 29, 2012, by and between Harris Interactive Inc. and Al Angrisani (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed March 1, 2012 and incorporated herein by reference).

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Exhibit Number	Exhibit Title
10.4.5*	Employment Agreement between the Company and Pavan Bhalla, effective as of October 11, 2010 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed October 4, 2010 and incorporated herein by reference).
10.4.6*	Employment Agreement Amendment 1 dated December 20, 2010 between the Company and Pavan Bhalla (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on December 21, 2010 and incorporated herein by reference).
10.4.7*	Separation Agreement between the Company and Pavan Bhalla, effective June 20, 2011 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on June 21, 2011 and incorporated herein by reference).
10.4.8*	Settlement Agreement between Harris Interactive Inc. and Pavan Bhalla dated May 17, 2012 (filed as Exhibit 10.4.9 to the Company’s Annual Report on Form 10-K filed September 25, 2012 and incorporated herein by reference).
10.4.9*	Letter Agreement between the Company and Michael de Vere, dated January 3, 2011 (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2010 and incorporated herein by reference).
10.4.10*	Employment Agreement, dated March 27, 2012, by and between Harris Interactive Inc. and Michael de Vere (filed as Exhibit 10.5 to the Company’s Current Report on Form 8-K filed March 27, 2012 and incorporated herein by reference).
10.4.11*	Letter Agreement between the Company and Frank E. Forkin, dated June 2, 2009 (filed as Exhibit 10.4.7 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.4.12*	Separation Agreement between the Company and Frank E. Forkin, dated March 5, 2010 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.4.13*	Letter Agreement between the Company and Patti B. Hoffman, dated May 11, 2009 (filed as Exhibit 10.4.8 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.4.14*	Compensation Arrangement for Executive Officer by and between the Company and Patti B. Hoffman (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.4.15*	Modification to Compensation Arrangement for Executive Officer by and between the Company and Patti B. Hoffman (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2011 and incorporated herein by reference).
10.4.16*	Compensation Arrangement for Executive Officer by and between the Company and Marc H. Levin (filed as Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.4.17*	Modification to Compensation Arrangement for Executive Officer by and between the Company and Marc H. Levin (filed as Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.4.18*	Modification to Compensation Arrangement for Executive Officer by and between the Company and Marc H. Levin (filed as Exhibit 10.4.17 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).

92

Exhibit Number	Exhibit Title
10.4.19*	Employment Agreement, dated March 27, 2012, by and between Harris Interactive Inc. and Marc H. Levin (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K filed March 27, 2012 and incorporated herein by reference).
10.4.20*	Letter Agreement between the Company and Enzo Micali, dated March 24, 2009 (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2009 and incorporated herein by reference).
10.4.21*	Separation Agreement between the Company and Enzo Micali, effective June 24, 2011 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on July 6, 2011 and incorporated herein by reference).
10.4.22*	Settlement Agreement between Harris Interactive Inc. and Enzo Micali dated July 16, 2012 (filed as Exhibit 10.4.25 to the Company’s Annual Report on Form 10-K filed September 25, 2012 and incorporated herein by reference).
10.4.23*	Letter Agreement between the Company and Todd Myers, dated November 2, 2009 (filed as Exhibit 10.4.20 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).
10.4.24*	Employment Agreement, dated March 27, 2012, by and between Harris Interactive Inc. and Todd Myers (filed as Exhibit 10.6 to the Company’s Current Report on Form 8-K filed March 27, 2012 and incorporated herein by reference).
10.4.25*	Employment Agreement Amendment 1 dated September 20, 2012 between the Company and Todd Myers (filed as Exhibit 10.4.28 to the Company’s Annual Report on Form 10-K filed September 25, 2012 and incorporated herein by reference).
10.4.26*	Compensation Arrangement for Executive Officer by and between the Company and Eric W. Narowski (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2007 and incorporated herein by reference).
10.4.27*	Compensation Arrangement for Executive Officer by and between the Company and Eric W. Narowski (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2009 and incorporated herein by reference).
10.4.28*	Compensation Arrangement for Executive Officer by and between the Company and Eric W. Narowski (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2009 and incorporated herein by reference).
10.4.29*	Employment Agreement, dated March 27, 2012, by and between Harris Interactive Inc. and Eric W. Narowski (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed March 27, 2012 and incorporated herein by reference).
10.4.30*	Employment Agreement between the Company and Gregory T. Novak, dated as of April 30, 2007 (filed as Exhibit 10.8 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2007 and incorporated herein by reference).
10.4.31*	Employment Agreement Amendment 1 between the Company and Gregory T. Novak dated February 8, 2008 (filed as Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2007 and incorporated herein by reference).
10.4.32*	Employment Agreement Amendment 2 between the Company and Gregory T. Novak dated as of October 21, 2008 (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K filed October 22, 2008 and incorporated herein by reference).
10.4.33*	Employment Agreement between the Company and Robert Salvoni, dated May 15, 2009 (filed as Exhibit 10.4.15 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).

93

Exhibit Number	Exhibit Title
10.4.34*	Letter Agreement between Harris Interactive UK Ltd and Robert Salvoni, dated May 9, 2009 (filed as Exhibit 10.4.23 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2010 and incorporated herein by reference).
10.4.35*	Compensation Arrangement for Executive Officer by and between the Company and Robert Salvoni (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2009 and incorporated herein by reference).
10.4.36*	Compensation Arrangement for Executive Officer by and between the Company and Robert Salvoni (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.4.37*	Provisions of Separation Agreement between Harris Interactive UK Limited and Robert Salvoni, dated February 4, 2011 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2011 and incorporated herein by reference).
10.4.38*	Employment Agreement between the Company and George H. Terhanian, effective as of September 1, 2007 (filed as Exhibit 10.4.34 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2007 and incorporated herein by reference).
10.4.39*	Employment Agreement Amendment 1 between the Company and George H. Terhanian dated April 30, 2008 (filed as Exhibit 10.8 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2008 and incorporated herein by reference).
10.4.40*	Employment Agreement Amendment 2 dated December 16, 2008 between the Company and George H. Terhanian (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed December 17, 2008 and incorporated herein by reference).
10.4.41*	Agreement between the Company and George Terhanian Regarding Post-Termination Obligations, dated as of September 28, 2010 (filed as Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2010 and incorporated herein by reference).
10.4.42*	Employment Agreement between the Company and Kimberly Till, dated as of October 21, 2008 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed October 22, 2008 and incorporated herein by reference).
10.4.43*	Description of Bonus Arrangement by and between the Company and Kimberly Till (filed as Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2009 and incorporated herein by reference).
10.4.44*	Description of Fiscal 2011 Bonus Arrangement by and between the Company and Kimberly Till (filed as Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2010 and incorporated herein by reference).
10.4.45*	Employment Agreement Amendment 1 dated December 20, 2010 between the Company and Kimberly Till (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed December 21, 2010 and incorporated herein by reference).
10.4.46*	Separation Agreement between the Company and Kimberly Till, effective June 16, 2011 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on June 21, 2011 and incorporated herein by reference).
10.4.47*	Settlement Agreement between Harris Interactive Inc. and Kimberly Till dated March 19, 2012 (filed as Exhibit 10.7 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2012 and incorporated herein by reference).

94

Exhibit Number	Exhibit Title
10.4.48*	Description of Salary and Bonus Arrangements with Executive Officers, Terms of Fiscal 2011 Bonus Plan, and Fiscal 2010 Bonus Payouts to Executive Officers (filed as Exhibit 10.4.38 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2010 and incorporated herein by reference).
10.4.49*	Description of Terms of Fiscal 2013 Bonus Plan and Fiscal 2012 Bonus Payouts to Executive Officers (filed as Exhibit 10.4.58 to the Company’s Annual Report on Form 10-K filed September 25, 2012 and incorporated herein by reference).
10.4.50*	Retention Bonus Agreement between the Company and Michael de Vere, dated August 22, 2011 (filed as Exhibit 10.4.52 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).
10.4.51*	Retention Bonus Agreement between the Company and Marc H. Levin, dated August 22, 2011 (filed as Exhibit 10.4.53 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).
10.4.52*	Retention Bonus Agreement between the Company and Todd Myers, dated August 22, 2011 (filed as Exhibit 10.4.54 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).
10.4.53*	Retention Bonus Agreement between the Company and Eric W. Narowski, dated August 22, 2011 (filed as Exhibit 10.4.55 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).
10.4.54*	Description of Changes to Compensation Arrangements for Non-Employee Directors of Harris Interactive Inc. effective as of November 15, 2009 (filed as Exhibit 10.4.36 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.4.55*	Description of Changes to Compensation Arrangements for Non-Employee Directors of Harris Interactive Inc. effective as of July 1, 2012 (filed as Exhibit 10.4.65 to the Company’s Annual Report on Form 10-K filed September 25, 2012 and incorporated herein by reference).
10.4.56*	Employment Agreement Amendment 2, dated September 12, 2013, by and between Harris Interactive Inc. and Al Angrisani (filed herewith).
10.4.57*	Employment Agreement Amendment 1, dated September 12, 2013, by and between Harris Interactive Inc. and Michael de Vere (filed herewith).
10.4.58*	Employment Agreement Amendment 1, dated September 12, 2013, by and between Harris Interactive Inc. and Marc H. Levin (filed herewith).
10.4.59*	Employment Agreement Amendment 2, dated September 12, 2013, by and between Harris Interactive Inc. and Todd Myers (filed herewith).
10.4.60*	Employment Agreement Amendment 1, dated September 12, 2013, by and between Harris Interactive Inc. and Eric W. Narowski (filed herewith).
10.4.61*	Description of Terms of Fiscal 2014 Bonus Plan and Fiscal 2013 Bonus Payouts to Executive Officers (filed herewith).
10.4.62*	Description of Changes to Compensation Arrangements for Non-Employee Directors of Harris Interactive Inc., effective as of July 1, 2013 (filed herewith).
10.5	Form of Option Agreement between the Company and certain of the Shareholders of Novatris, S.A. (filed as Exhibit 10.2 to the Company’s Registration Statement on Form S-3 filed March 8, 2004 (Registration No. 333-113389) and incorporated herein by reference).

95

Exhibit Number	Exhibit Title
10.6.1	Lease Agreement for 60 and 135 Corporate Woods, Rochester, New York, between the Company and Corporate Woods Associates, LLC, dated February 2, 2007 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2006 and incorporated herein by reference).
10.6.2	Agreement of Sublease for 161 Avenue of the Americas, New York, New York, between the Company and The McCall Pattern Company, Inc., as successor-in-interest by merger to Butterick Company, Inc., dated as of June 8, 2004 (filed as Exhibit 10.5.4 to the Company’s Current Report on Form 8-K filed March 18, 2005 and incorporated herein by reference).
10.6.3	Agreement of Sublease for 161 Avenue of the Americas, New York, New York between the Company and McCann Erickson Inc., dated as of March 29, 2007 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed April 4, 2007 and incorporated herein by reference).
10.6.4	First Addendum to Agreement of Sublease for 161 Avenue of the Americas, New York, New York between the Company and McCann Erickson Inc., dated as of May 13, 2010 (filed as Exhibit 10.6.7 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2010 and incorporated herein by reference).
10.6.5	Second Addendum to Agreement of Sublease for 161 Avenue of the Americas, New York, between the Company and McCann Erickson Inc., dated December 20, 2010 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2010 and incorporated herein by reference).
10.6.6	Lease Agreement for 1920 Association Drive, Reston, Virginia, between Wirthlin (formerly known as Decima Research) and Richard B. Wirthlin Family LLC, dated April 23, 2002 (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2004 and incorporated herein by reference).
10.6.7	First Amendment to Lease Agreement for 1920 Association Drive, Reston, Virginia, between the Company and Richard B. Wirthlin Family LLC, dated as of May 10, 2007 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed May 16, 2007 and incorporated herein by reference).
10.6.8	Second Amendment to Lease Agreement for 1920 Association Drive, Reston, Virginia, between the Company and Richard B. Wirthlin Family LLC, dated as of September 1, 2009 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2009 and incorporated herein by reference).
10.6.9	Agreement for Lease Relating to Vantage West, Great West Road, London, by and among the Company, Harris Interactive U.K. Limited, and UBS Global Asset Management (filed as Exhibit 10.6 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.6.10	Lease Agreement for 101 Merritt 7, Norwalk, Connecticut, between Merritt 7 Venture LLC and the Company, dated March 27, 2001 (filed as Exhibit 10.5.12 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2005 and incorporated herein by reference).
10.6.11	Lease Amendment Number 1 for 101 Merritt 7, Norwalk, Connecticut, between Merritt 7 Venture LLC and the Company, dated as of January 21, 2005 (filed as Exhibit 10.5.13 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2005 and incorporated herein by reference).

96

Exhibit Number	Exhibit Title
10.6.12	Second Amendment and Extension to Lease for 101 Merritt 7, Norwalk, Connecticut, between Merritt 7 Venture LLC and the Company, dated October 22, 2007 (filed as Exhibit 10.6.14 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.6.13	Agreement of Sublease for 101 Merritt 7, Norwalk, Connecticut, between the Company and Verde Energy USA, Inc., dated as of September 10, 2010 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2010 and incorporated herein by reference).
10.6.14	Lease Agreement for 5 Independence Way, Princeton, New Jersey, between Bellemead Development Corporation and Total Research Corporation, dated December 2, 1985, including all amendments to date (filed as Exhibit 10.6.15 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.6.15	Ninth Amendment and Partial Surrender Agreement to Lease Agreement for 5 Independence Way, Princeton, New Jersey, between Bellemead Development Corporation and the Company, dated September 24, 2008, signed on or about October 27, 2008, and effective December 31, 2008 (filed as Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2008 and incorporated herein by reference).
10.6.16	Tenth Amendment to Lease Agreement for 5 Independence Way, Princeton, New Jersey, between Bellemead Development Corporation and the Company, dated May 8, 2009, and effective January 1, 2009 (filed as Exhibit 10.6.18 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.6.17	Lease Agreement for Pepper Road, Hazel Grove, Stockport (UK), between Meggitt Properties plc and Business Market Research Limited, dated July 31, 2000 (filed as Exhibit 10.5.15 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2006 and incorporated herein by reference).
10.6.18	Rent Review Memorandum for Pepper Road, Hazel Grove, Stockport (UK), between Meggitt Properties plc and Business Market Research Limited dated May 9, 2006 (filed as Exhibit 10.5.16 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2006 and incorporated herein by reference).
10.6.19	Lease Agreement for Pepper Road, Hazel Grove, Stockport (UK), between Meggitt Properties and Harris Interactive UK Limited, dated November 29, 2010 (filed as Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended December 31, 2010 and incorporated herein by reference).
10.6.20	Lease Agreement for Beim Strohhause 17- 31, 20097, Hamburg, Germany, between Dieter Becken and Media Transfer AG, dated July 8, 2005, including all amendments to date (filed Exhibit 10.6.19 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.6.21	Lease Agreement for 1080 Beaver Hall Hill, Montreal, Quebec (CAN), between Alexis Nihon Real Estate Investment Trust and Decima Research Inc., dated January 16, 2006 (filed as Exhibit 10.6.20 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.6.22	Lease Agreement for 160 Elgin Street, Ottawa, Ontario (CAN), between 160 Elgin Leaseholds Inc. and Decima Research Inc., dated January 19, 2006 (filed as Exhibit 10.6.21 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).

97

Exhibit Number	Exhibit Title
10.6.23	Lease Agreement for 2345 Yonge Street, Toronto, Ontario (CAN), between Stockton & Bush 2345 Limited and OSI Group Inc., dated May 1, 2002 (filed as Exhibit 10.6.22 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.6.24	Office License for 2345 Yonge Street, Toronto, Ontario (CAN), between Decima Research Inc. and Westmount Decision Science Inc., dated September 1, 2007 (filed as Exhibit 10.6.23 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2008 and incorporated herein by reference).
10.6.25	Agreement for 463-483 Lockhart Road, Hong Kong, between Marketshare Limited and Gilroy Company Limited, dated May 28, 2007 (filed as Exhibit 10.6.27 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.6.26	Tenancy Agreement for 463-483 Lockhart Road, Hong Kong, between Marketshare Limited and Gilroy Company Limited, dated December 14, 2007 (filed as Exhibit 10.6.28 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.6.27	Supplemental Agreement for 463-483 Lockhart Road, Hong Kong, between Marketshare Limited and Gilroy Company Limited, dated April 21, 2008 (filed as Exhibit 10.6.29 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 and incorporated herein by reference).
10.6.28	Lease Agreement for 39 Rue Crozatier, Paris, France, between Harris Interactive SAS and Sci Mera, dated July 29, 2011 (filed as Exhibit 10.6.36 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2011 and incorporated herein by reference).
10.7.1	Credit Agreement dated September 21, 2007 between JPMorgan Chase Bank, N.A., as Administrative Agent, the lenders parties thereto and the Company (filed as Exhibit 10.7 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.7.2	Master Guaranty dated September 21, 2007 made by Louis Harris & Associates, Inc., Wirthlin Worldwide, LLC, Harris Interactive International Inc., Harris International Asia, LLC, and The Wirthlin Group International, L.L.C. in favor of JPMorgan Chase Bank, N.A., as Administrative Agent, for itself and the Lenders parties to the Credit Agreement (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed September 26, 2007 and incorporated herein by reference).
10.7.3	Form of Master Securities Pledge Agreement to be delivered at option of the Company or its domestic subsidiary, as applicable, in favor of JPMorgan Chase Bank, N.A., as Administrative Agent, for itself and the Lenders parties to the Credit Agreement (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K filed September 26, 2007 and incorporated herein by reference).
10.7.4	Interest Rate Swap Confirmation by and between the Company and JPMorgan Chase Bank, N.A., dated as of July 2, 2007 (filed as Exhibit 10.7.9 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2007 and incorporated herein by reference).
10.7.5	Amendment to Interest Rate Swap Confirmation by and between the Company and JPMorgan Chase Bank, N.A., dated as of September 21, 2007 (filed as Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2007 and incorporated herein by reference).

98

Exhibit Number	Exhibit Title
10.7.6	Waiver and Amendment Agreement Number 1 to that certain Credit Agreement, dated as of February 5, 2009, and effective as of December 31, 2008, among JPMorgan Chase Bank, National Association, the Lenders Party Thereto, and the Company, incorporating as Annex I thereto the Credit Agreement dated September 21, 2007, and amended as of December 31, 2008 (filed as Exhibit 10.8 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.7.7	Waiver and Amendment Agreement No. 2 to that certain Credit Agreement, dated as of March 6, 2009, among JPMorgan Chase Bank, National Association, the Lenders Party Thereto, and the Company (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed March 9, 2009 and incorporated herein by reference).
10.7.8	Waiver and Amendment Agreement No. 3 to that certain Credit Agreement, dated as of May 6, 2009, among JPMorgan Chase Bank, National Association, the Lenders Party Thereto, and the Company (filed as Exhibit 10.9 to the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2010 and incorporated herein by reference).
10.7.9	Amended and Restated Credit Agreement, dated June 30, 2010, among the Company, the Lenders party thereto, and JPMorgan Chase Bank, National Association, as Administrative Agent and Issuing Bank (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed July 6, 2010 and incorporated herein by reference).
10.7.10	Amended and Restated Master Guaranty, dated June 30, 2010, among Louis Harris & Associates, Inc., Wirthlin Worldwide, LLC, Harris Interactive International Inc., Harris International Asia, LLC, The Wirthlin Group International, L.L.C., and GSBC Ohio Corporation in favor of JPMorgan Chase Bank, National Association, as Administrative Agent for itself and the Lenders parties to the Amended and Restated Credit Agreement (filed as Exhibit 10.2 to the Company’s Current Report on Form 8-K filed July 6, 2010 and incorporated herein by reference).
10.7.11	Amended and Restated Master Securities Pledge Agreement, dated June 30, 2010, among the Company, Louis Harris & Associates, Inc., Wirthlin Worldwide, LLC, Harris Interactive International Inc., Harris International Asia, LLC, The Wirthlin Group International, L.L.C., GSBC Ohio Corporation, and JPMorgan Chase Bank, National Association, as Administrative Agent for itself and the other Secured Parties, including the Lenders parties to the Amended and Restated Credit Agreement, and consented and agreed to by Harris Interactive Asia, LLC, Wirthlin UK Limited, Harris Interactive SAS, Harris Interactive AG, 2144798 Ontario, Inc., and Harris Interactive Asia (Holdings) Limited (filed as Exhibit 10.3 to the Company’s Current Report on Form 8-K filed July 6, 2010 and incorporated herein by reference).
10.7.12	Amended and Restated Master Security Agreement, dated June 30, 2010, among the Company, Louis Harris & Associates, Inc., Wirthlin Worldwide, LLC, Harris Interactive International Inc., Harris International Asia, LLC, The Wirthlin Group International, L.L.C., GSBC Ohio Corporation, and JPMorgan Chase Bank, National Association, as Administrative Agent for itself and the other Secured Parties, including the Lenders parties to the Amended and Restated Credit Agreement (filed as Exhibit 10.4 to the Company’s Current Report on Form 8-K filed July 6, 2010 and incorporated herein by reference).
10.7.13	Amendment to Interest Rate Swap Confirmation by and between the Company and JPMorgan Chase Bank, N.A., dated as of June 24, 2010 (filed as Exhibit 10.7.13 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2010 and incorporated herein by reference).

99

Exhibit Number	Exhibit Title
10.7.14	Amendment Agreement No. 1 to that certain Amended and Restated Credit Agreement, dated as of August 27, 2010, among JPMorgan Chase Bank, National Association, as Administrative Agent for itself and the Lenders parties to the Amended and Restated Credit Agreement, and the Lenders parties thereto, and the Company (filed as Exhibit 10.7.14 to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2010 and incorporated herein by reference).
10.7.15	Amendment Agreement No. 2 and Waiver, dated as of September 27, 2011, to that certain Amended and Restated Credit Agreement, dated as of June 30, 2010, among the Company, JPMorgan Chase Bank, N.A., as Administrative Agent and Issuing Bank, and the Lenders party thereto, as amended by Amendment Agreement No. 1, dated as of August 27, 2010 (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed September 28, 2011 and incorporated herein by reference).
10.7.16	Letter Agreement, dated March 9, 2012, by and between Harris Interactive Inc. and JPMorgan Chase Bank, National Association (filed as Exhibit 10.1 to the Company’s Current Report on Form 8-K filed March 12, 2012 and incorporated herein by reference).
10.11	Non-Competition Agreement dated August 16, 2007 by and among Decima Research Inc., 2144798 Ontario Inc., Bruce Anderson, Kevin Loiselle, Michel Lucas, Daniel Kirkland, and Ed Hum (filed as Exhibit 2.1.2 to the Company’s Current Report on Form 8-K filed August 16, 2007 and incorporated herein by reference).
21	List of Subsidiaries (filed herewith).
23	Consent of Independent Registered Public Accounting Firm (filed herewith).
31.1	Certificate of the Chief Executive Officer pursuant to 18 U.S.C. §1350 (Section 302 of the Sarbanes-Oxley Act of 2002) (filed herewith).
31.2	Certificate of the Chief Financial Officer pursuant to 18 U.S.C. §1350 (Section 302 of the Sarbanes-Oxley Act of 2002) (filed herewith).
32.1	Certificate of the Chief Executive Officer pursuant to 18 U.S.C. §1350 (Section 906 of the Sarbanes-Oxley Act of 2002) (filed herewith).
32.2	Certificate of the Chief Financial Officer pursuant to 18 U.S.C. §1350 (Section 906 of the Sarbanes-Oxley Act of 2002) (filed herewith).
101.INS	XBRL Instance Document
101.SCH	XBRL Taxonomy Extension Schema Document
101.CAL	XBRL Taxonomy Calculation Linkbase Document
101.LAB	XBRL Taxonomy Label Linkbase Document
101.PRE	XBRL Taxonomy Presentation Linkbase Document
101.DEF	XBRL Taxonomy Definition Document

* Denotes management contract or compensatory plan or arrangement

100